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NO.  95-82341 -8 


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Author: 

Pennsylvania- 
Title: 

Report  of  the  Tax  Law 
Revision  Commission 

Place: 

Harrisburg 

Date: 

1921 


COLUMBIA  UNIVERSITY  LIBRARIES 
PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 


MASTER  NEGATIVE  « 


ORIGINAL  MATERIAL  AS  FILMED  - 


P384 


EXISTING  BIBUOQRAPHIC  RECORD 


Pemurylyania.  Tax  law  revision  commission.  I 

Eeport  of  the  Tax  law  revision  commission.  Harris- 
burg,  Pa.,  J.  L.  L.  Kuhn,  printer  to  the  commonwealth, 
1921. 

64  p.  23-. 


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1.  Taxation— Petm^vania.     L  Title. 


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V 


REPORT 

OF  THE 


TAX  LAW  REVISION  COMMISSION 


••^  iTIOlfAIi  TAX  A 

i  fi5  BROADWAY.  N.  Y. 


HARRISBURG,  PA. 
J.  L.  L.  KUHN.  FBZNTEB  TO  TH£  COMMONWEALTH 

1921 


D653 


LIBRARY 


School  of  Business 


REPORT 

OF  THE 

TAX  UW  REVISION  COMMISSION 


>  • 


HARRISBUKG,  PA. 
J.  L.  L.  mpaiS,  FBINTEB  TO  THE  COHMOMWEALTU 

mi 


REPORT 


of  the 

TAX  LAW  REVISION  COMMISSION 

To  Hon.  William  C.  Sproiil, 

Governor  uf  Pennsylvania. 

The  Tax  Law  Revision  Commission  appointed  by  you  in  accord- 
ance with  the  provisions  of  the  Act  of  July  18,  1919  (  Api)ropriations 
Acts,  page  229),  submits  the  following-  as  a  rcpc»rt  of  its  proceedings. 

The  act  under  which  the  Commission  was  appointed  is  as  follows : 

"AN  ACT 

Authorizing  the  appointment  of  a  commission  to  supervise  the 
revising,  amending,  consolidating,  and  simplifying  of  the 
laws  relating  to  the  assessment,  levy,  and  collection  of  taxes 
for  local  purposes ;  prescribing  the  power  and  duties  of  such 
commission;  imposing  certain  duties  on  the  Legislative 
Reference  Bureau ;  and  making  an  appropriation. 

Section  1.  Be  it  enacted,  &c..  That  the  Governor  is  auth- 
orized to  appoint  a  commission  of  five  persons,  which  shall 
be  known  as  the  Tax  Law  Revision  Commission.    At  least 

two  of  said  coniniissioners  shall  be  members  of  the  legal  pro- 
fession, familiar  with  the  tax  laws  of  the  Commonwealth. 
The  commission  shall  organize,  immediately  after  their  ap- 
pointment, by  the  election  of  a  chairman. 

Section  2.  The  members  of  the  commission  shall  receive 
no  compensation  for  their  ser\dces,  but  shall  be  allowed  their 
actual  and  necessary  traveling  expenses  incurred  in  the  dis- 
charge of  their  duties.  Such  expenses  of  the  commission,  to- 
gether with  any  expenses  incurred  by  the  Legislative  Refer- 
ence Bureau  in  performing  the  duties  imposed,  shall  be  paid 
from  the  api)ropriation  hereinafter  made. 

Section  3.  It  shall  be  the  duty  of  the  Legislative  Reference 
Bureau,  imder  the  supervision  of  the  commission,  to  revise, 
amend,  consolidate,  and  simplify  the  laws  relative  to  the  as- 
sessment, levy,  and  collection  of  taxes  for  county,  city,  bor- 
ough, township,  school,  and  poor  purposes.   The  commission 

3 


shall  make  a  report,  which  shall  l)e  prepared  by  the  Legislative 
Reference  Bureau,  of  its  proceedings  to  the  Legislature  of 
the  session  of  one  thousand  nine  hundred  and  twenty-one, 
which  report  shall  contain,  for  the  consideration  of  the  Gen- 
eral Assembly,  a  draft  of  a  bill  codifying  the  laws  relative  to 
the  assessment,  levy  and  collection  of  taxes  in  the  aforesaid 
districts. 

Section  4.    The  sum  of  two  thousand  dollars  ($2,000),  or 
so  much  thereof  as  may  be  necessary,  is  hereby  specifically 

appropriated  to  the  Tax  Law  Revision  Commission  for  the 
purpose  of  carrying  out  the  provisions  of  this  act.  Payments 
from  the  aforesaid  appropriation  shall  be  made  by  warrant  of 
the  Auditor  General  upon  the  State  Treasurer  upon  the  filing 
of  certified  vouchers,  signed  by  the  president  of  the  commis- 
sion. 

Approved— The  18th  day  of  July,  A.  D.  1919." 

The  Commission  was  appointed  on  the  fifth  day  of  April,  one  thou- 
sand nine  hundred  and  twenty,  and  is  as  follows:  Rodney  A. 
Mercur,  Esq.,  of  Towanda;  Bernard  J.  Myers,  Esq.,  of  Lancaster: 
R.  A.  Zimmerman,  Esq..  of  Scranton  ;  Hon.  John  Marshall,  of  Pieaver. 
and  Hon.  Addison  Gumbert.  of  l^ittsburj^h.  The  Commission  held 
its  organization  meeting  at  the  office  of  the  Attorney  General  on 
the  twenty-seventh  day  of  May,  one  thousand  nine  hundred  and 
twenty.  At  this  meeting  Rodney  A.  Mercur,  Esq.,  was  elected  chair- 
mand  and  Bernard  J.  Myers,  Esq.,  was  elected  secretary. 

Subsequently  meetings  were  held  at  Bedford  Springs  at  the  time 
of  the  meeting  of  the  Pennsylvania  P)ar  Association,  at  Scranton, 
Pittsburgh,  Lancaster  and  three  other  meetings  at  Harrisburg.  Mr. 
Myers  also  appeared  before  the  convention  of  the  third  class  city 
association  at  York,  and  Mr.  Mercur  and  Mr.  Zimmerman  before 
the  convention  of  the  County  Commissioners  at  Wilkes-Barre.  At 
all  of  the  public  meetings  a  quorum  of  the  Commission  and  John  H. 
Fertig,  Esq.,  representing  the  Legislative  Reference  P>ureau,  ap- 
peared. 

As  the  work  of  the  Commission  progressed  it  became  apparent, 
that  to  comply  strictly  with  the  provisions  of  the  act  under  which 
the  Commission  was  created,  would  involve  many  difficulties,  and 
might  seriously  endanger  any  legislation  w^hich  the  Commission  pro- 
posed. It  was  thereupon  resolved  to  submit  remedial  legislation 
aimed  particularly  at  the  solving  of  some  of  the  many  tax  problems 
which  are  faced  by  counties  and  local  districts  outside  of  the  great 
centers  of  population,  like  Philadelphia  and  Pittsburgh. 

It  is  to  be  noted  from  a  reading  of  this  act,  that  the  Legislative 
Reference  Bureau  under  the  supervision  of  the  Commission,  was  di- 


4 


rected  to  revise,  amend,  consolidate  and  simplify  the  laws  relative  to 
the  assessment,  levy  and'collecti(jn  of  taxes  for  county,  city,  borough, 
township,  school  and  poor  purposes.  Substantially  this  direction 
of  the  act  has  been  compiled  with  in  the  bill  which  is  hereto  annexed. 

Several  omissions  are,  however,  to  be  noted.  The  first  of  these  is 
with  regard  to  the  application  of  the  proposed  law.  It  was  agreed 
by  the  Commission  that  no  provisions  should  be  included  which 
would  affect  the  city  and  county  of  I*hiladelphia.  The  problems 
there  encountered  and  the  conditions  existing  are  so  vastly  different 
from  the  remainder  of  the  Commonwealth  that  it  was  feared  a  gen- 
eral code  applicable  to  the  entire  Commonwealth  might  not  be  ac- 
ceptable to  the  citizens  of  Philadelphia.  An  omission  of  the  city 
of  Philadelphia  necessarily  carries  with  it  an  omission  of  the  school 
district  of  Philadelphia,  the  taxes  of  which  district  are  levied  on  the 
city  assessment.  Vhis  district  is  a  first  class  school  district.  The 
only  other  first  class  school  district  is  Pittsburgh.  In  order  therefore 
not  .to  break  ^ny  of  the  existing  legislative  classifications  it  was 
thought  advisable  to  omit  all  second  class  cities  (Pittsburgh  and 
Scranton).  The  school  district  of  the  city  of  Scranton,  which  is  a 
second  class  district,  will,  however,  come  within  the  provisions  of  the 
bill,  but  this  should  work  no  hardship,  as  the  assessment  upon  which 
it  would  base  its  levy  should  be  as  favorable  under  the  system  pro- 
posed as  the  present  city  assessment. 

The  omission  of  second  class  cities  was  favored  by  many  citizens 
of  Pittsburgh.  There  seemed  to  be  a  sentiment  that  this  city  was 
large  enough  to  be  ^ble  to  solve  it  sown  problems  and  suggest  to 
the  General  Assembly  the  necessary  remedial  legislation.  On  the 
other  hand  sentiment  favorable  to  the  system  proposed  seems  to 
exist  in  Scranton. 

Under  the  circumstances  it  was  deemed  advisable  to  incorporate 
an  acceptance  provision  .in  the  code  permitting  second  class  cities 
to  come  within  its  provisions.  Whether  such  a  provision  is  con- 
stitutional may  be  a  matter  for  debate,  but  it  can  not  endanger  the 
remainder  the  code  for  the  provisions  have  been  declared  to  be  sev- 
erable. 

The  only  other  direction  in  the  act  creating  the  Commission,  which 
has  not  been  complied  with,  is  the  question  of  the  levy  of  taxes.  Had 
the  question  for  consideration  been  one  of  the  general  levy  only,  it 
might  be  feasible  to  include  it;  but  to  include  all  of  the  special  taxes 
which  may  be  levied  by  the  several  local  districts  is  almost  an  im- 
possibility. An  examination  of  the  present  legislation  reveals  the 
fact  that  many  laws  relating  to  the  exercise  of  municipal  functions 
contain  hidden  provisions  authorizing  tax  levies  to  carry  out  these 
provisions.    There  is  danger  in  any  attempt  to  collect  these  pro- 


5 


visions  that  omissions  may  be  the  result.  On  the  other  hand  such 
an  inclusion  in  the  code  would  involve  the  partial  repeal  of  numerous 
acts,  break  the  continuity  of  these  acts,  and  result  only  in  confusion. 

At  the  several  meetings  which  were  held,  municipal  officials  and 
citizens  generally  were  invited  to  appear  and  to  point  out  to  the 
Commission  defects  existing  in  our  present  laws  as  well  as  any 
remedies  which  they  proposed.  These  invitations  met  with  a  gen- 
erous response  and  the  Commission  received  many  valuable  sug- 
gestions. 

It  early  appeared  that  a  general  sentiment  existed  favorable  to  the 
creation  of  a  board  of  county  assessors.  This  sentiment  was  es- 
pecially expressed  by  officials  directly  connected  with  taxation  mat- 
ters and  by  students  of  this  subject.  It  also  developed  that  the 
creation  of  similar  boards  in  Allegheny  and  J^uzernc  counties  had 
met  with  the  approval  of  the  citizens  of  these  counties. 

One  of  the  features  of  the  present  tax  system,  which  met  with 
almost  unanimous  condemnation,  is  that  of  the  elected  local  asses- 
sors. There  is  a  state-wide  feeling  that  such  officials  are  continuall\ 
elected  regardless  of  the  fact  that  they  possess  no  (pialitications  for 
the  office.  Usually  no  competent  person  seeks  the  office  and  the  re- 
sult is  incompetence.  On  the  other  hand  where  a  competent  man 
seeks  the  office,  he  is  continually  required  to  show  favoritism  in 
assessments  in  order  to  secure  re-election,  or  he  follows  a  policy  of 
making  low  valuation  so  that  the  burden  of  county  taxation  falls 
least  upon  his  district,  forgetting  that  while  the  affairs  of  the  county 
may  not  be  interfered  with,  he  is,  by  his  low  valuations,  handicapping 
his  own  borough,  township  or  schf)ol  district  in  securing  sufficient 
revenue  to  properly  conduct  its  affairs. 

The  Commission  therefore  agreed  to  propose  the  creation  of  a 
board  of  county  assessors  to  take  over  all  the  taxation  functions  of 
the  county  commissioners,  except  that  of  lev>'ing  taxes,  and  to  pro- 
vide for  the  abolition  of  all  local  assessors,  giving  at  the  same  time 
power  to  the  board  to  appoint  subordinates  to  take  their  place,  who 
could,  if  necessity  arose,  be  placed  in  districts  where  they  were  not 
resident  and  not  so  likely  to  be  influenced  by  local  conditions. 

The  question  of  a  centralized  system  for  the  collection  of  all 
county  and  local  taxes  was  thoroughly  discussed  at  all  meetings.  It 
developed  that  a  modified  system  of  this  kind  was  in  force  in  a  nuni 
ber  of  counties  acting  under  special  laws.  In  some  of  these  counties 
the  system  provided  for  the  collection  of  county  taxes  only,  while 
in  others  borough  and  township  taxes  were  included. 

Much  sentiment  favorable  to  the  creation  of  such  a  centralized 
system  was  expressed  before  the  commission,  and  the  successful 
operation  of  similar  systems  in  other  states  was  referred  to.  The 
statement  was  made  at  the  Pittsburgh  meeting,  by  a  representative 


6 


of  a  large  corporation,  that  he  had  more  difficulty  paying  the  taxes 
of  his  corporation  in  a  small  part  of  western  Pennsylvania  than  he 
had  in  all  of  seven  other  states  in  which  his  company  operated. 

Some  opposition  to  such  a  system  developed.  Several  persons 
feared  that  an  inconvenience  to  citizens  might  result,  while  others 
are  generally  opposed  to  any  centralization  oi  authority.  Among 
the  opponents  to  such  a  system  are  to  be  found  those  who  are  pecu- 
liarly benefitting  by  the  present  system,  or  who  live  in  communities 
where  there  is  no  shifting  of  population  and  the  present  laws  ap- 
parently produce  satisfactoiy  results. 

The  important  feature  of  a  centralized  system  is  economy.  It 
is  believed  by  the  Commission  that  taxes  can  be  collected  at  about 
one-third  or  even  less  of  the  present  cost.  Another  question  of  im- 
portance to  be  considered  is  the  preserving  of  tax  records  and  their 
availability.  lender  our  present  system  it  frequently  happens  that 
it  is  a  difficult  task  to  ascertain  whether  current  taxes  upon  property 
have,  been  paid,  and  conveyancers  are  frequently  called  upon  to  visit 
outlying  districts  and  secure  this  information  from  tax  collectors 
v/hose  residence  or  name  they  do  not  know.  In  a  centralized  sys- 
tem the  duplicates  remain  continually  at  the  county  seat  and  are 
public  records  open  to  inspection.  Such  a  system  should  not 
occasion  any  inconvenience  to  tax  payers,  for  deputies  may  visit  out- 
lying district  from  time  to  time,  and  banks  can  be  used  as  deputy 
collectors.  In  Beaver  county  the  county  treasurer  who  is  the  col- 
lector, has  appointed  banks  to  receive  taxes  and  the  movement  has 
met  with  success.  Payment  in  any  of  such  cases  can  be  made  by 
producing  the  tax  notice  which  has  been  mailed  to  the  tax  payer  and 
have  a  receipt  noted  thereon.  The  Commission  after  a  full  con- 
sideration of  all  phases  of  this  matter  decided  to  recommend  the  es- 
tablishment of  such  a  centralized  system  of  collection. 

Two  other  changes  from  the  existing  law,  proposed  in  the  bill  sub- 
mitted, which  may  be  here  referred  to,  are  of  somewhat  less  im- 
portance than  those  before  noted.  The  Commission  feels  that  the 
time  has  arrived  for  the  abolition  of  all  distinctions  between  seated 
and  unseated  lands.  The  only  persons  appearing  before  the  Commis- 
sion who  touched  upon  this  subject  were  favorable  to  such  a  change. 
This  distinction  seems  to  serve  no  real  purpose  and  yet  has  beeen 
the  source  of  frequent  litigation  and  much  legislation. 

The  other  change  relates  to  the  collection  of  delinquent  taxes  by 
distress  and  sale  of  goods  and  chattels.  Under  the  present  law  it 
is  necessary  to  exhaust  all  personal  property  upon  the  premises  be- 
fore a  return  of  such  property  can  be  made  and  a  tn\'isurer's  sale  had 
thereon.  A  statement  was  made  before  the  Commission  at  the  Bed- 
ford meeting,  that  a  treasurer's  sale  had  been  set  aside  upon  proof 
that  there  were  growing  apples  upon  the  premises,  which  if  exposed 
to  sale,  would  have  provided  moneys  to  pay  the  taxes  due.  The 


CcMnmission  proposes  to  retain  the  present  law,  but  to  strike  there- 
from the  mandatory  provisions  ,and  to  provide  specifically  that  no 
treasurer's  sale  shall  be  held  invalid,  or  any  title  acquired  at  such 
sale  be  void,  for  failure  to  demand  the  payment  of  taxes,  or  to  sell 
goods  and  chattels  found  upon  the  premises. 

All  provisions  for  the  filing  of  liens  for  the  collection  of  taxes  have 
been  omitted,  and  delinquent  taxes  are  hereafter  to  be  collected  by 
annual  treasurer's  sale  under  a  system  similar  to  the  present  one. 
The  provisions  of  the  present  law  .have  been  simplified  and  har- 
monized. 

As  directed  by  the  act.  the  actual  drafting  of  the  code  was  done 
by  John  H.  1  ertig,  Esq.,  the  Assistant  Director  of  the  Legislative 
Reference  Bureau. 

The  code  submitted  contains  eight  articles  entitled  as  follows : 


Article 

I. 

Preliminary  Provisions. 

Article 

IT. 

Count}  Hoard  of  Assessors. 

Article 

III. 

Subjects  of  Taxation.  Exemptions. 

Article 

IV. 

Annual  Assessments. 

Article 

V. 

Revisions.    Appeals  from  Assessments 

Article 

VI. 

Collection  of  Taxes. 

Article 

VII. 

Tax  Sales. 

Article 

VIII. 

Acts  of  Assembly  Repealed. 

The  following  is  a  more  detailed  discussion  of  the  provisions  con- 
tained in  each  of  the  articles  of  the  proposed  "Local  Taxation  Act." 

A  copy  of  the  code  is  hereto  attached. 

ARTICLE  I 
Preliminary  Provisions 

This  article  designates  the  codification  as  "The  Local  Taxation 
Act."  It  makes  the  act  apply  to  all  counties  of  the  second,  third, 
fourth,  fifth,  sixth,  seventh  and  eighth  classes,  to  all  third  class 
cities,  to  all  boroughs,  to  all  towns,  to  all  townships,  to  all  school  dis- 
tricts of  the  second,  third  and  fourth  classes  and  independent  dis- 
tricts, and  to  all  separate  poor  districts  lying  wholly  or  partly  within 
any  of  these  municipal  subdivisions.  This  would  leave  without  the 
system  the  city  of  Philadelphia,  cities  of  Pittsburgh  and  Scranton 
and  any  (nher  city  which  may  enter  the  second  class,  the  Philadel- 
phia and  Pittsburgh  school  districts  and  any  separate  poor  districts 
in  Philadelphia,  Pittsburgh  and  Scranton. 

8 


Provision  is  made  whereby  any  city  of  the  second  class  may  ac- 
cept the  provisions  of  the  act  and  become  subject  thereto.  This 
is  framed  partictdarly  for  Scranton  and  the  other  cities  which  ma>' 
enter  this  class.  It  is  however  a  question  whether  this  acceptance 
provision  is  constitutional.  The  Commission  feels  that  it  should 
be  included  and  an  opportunity  be  given  the  cities  to  come  within 
the  system  if  it  can  be  legally  done.  The  constitutionality  of  this 
section  cannot  endanger  the  remainder  of  the  code,  for  in  c\  ery 
other  instance  all  existing  classifications  are  entirely  included  within 
its  provisions. 

The  other  provisions  of  this  article  are  in  the  nature  of  a  schedule 
to  put  the  code  into  effect.  All  offices  of  tax  collectors  are  abolished 
but  their  powers  are  preserved  to  close  up  their  duplicates.  Pro- 
vision is  made  for  the  collection  of  accrued  taxes,  the  filing  of  liens 
therefor,  and  the  returning  of  lands  for  unpaid  taxes.  All  existing 
liens  and  returns  are  saved  and  provision  made  for  the  collection  of 
taxes  due. 

ARTICLE  II 

Board  of  County  Assessors 

A  board  of  county  assessors  is  established  in  each  county  to  which 
the  act  applies.  This  board,  is  to  take  over  entirely  the  duties  of  the 
county  commissioners  with  regard  to  assessments  and  revisions,  but 
has  no  control  over  levies.  In  counties  of  the  second  class  (Alle- 
gheny) the  board  consists  of  seven  nienibers.  which  complies  with 
the  present  law.  In  all  other  counties  the  board  consists  of  three 
members.  In  the  smaller  counties,  comprised  in  the  seventh  and 
eighth  classes,  the  county  commissioners  act  as  the  board.  The  ex- 
pense of  a  separate  board  in  such  counties  would  undoubtedly  be 
burdensome. 

The  board  is  to  be  appointed  by  the  county  commissioners.  !Mcni- 
bers  of  the  board  must  be  citizens,  electors  and  free-holders.  Their 
appointment  is  for  four  years.  Their  salaries  range  from  five*  thou- 
sand dollars  in  second  class  counties  to  two  thousand  dollars  in 
sixth  class  counties.  The  eounty  commissioners  acting  as  county 
assessors  receive  three  hundred  dollars  additional  in  seventh  class 
counties,  and  two  hundred  dollars  additional  in  ei^rhth  class  counties. 

The  present  local  elected  assessors  are  abolished  except  with  re- 
sjject  to  elections,  and  the  board  of  county  assessors,  is  required  to 
divide  the  county  into  a  convenient  niimber  of  assessment  districts 
and  appoint  one  or  more  subordinate  assessors  for  each  district. 
The  salary  boards  or  the  county  commissioners  fix  the  compensation 
of  these  assessors,  as  well  sis  the  clerks  of  the  board  of  assessors  and 
the  clerks  and  deputies  of  the  county  tax  collector  provided  for  in 


9 


Article  VI.  Provision  is  made  so  that  all  assessors  and  clerks  mav 
be  shifted  from  one  office  to  the  other  at  different  periods  of  the 
year  and  thus  be  continually  employed. 

ARTICLE  III 

Subjects  of  Local  Taxation.  Exemptions 

The  present  subjects  of  local  taxation  are  adopted  by  this  article, 
except  that  it  is  proposed  to  abolish  all  occupation  assessments  and 
to  give  counties,  cities,  boroughs,  and  townships  the  right  to  levy 
poll  taxes.  These  poll  taxes  are  not  to  exceed  two  dollars  in  any 
district,  except  as  now  provided  by  the  school  code  in  second,  third 
and  fourth  class  districts,  where  a  tax  of  this  kind  may  be  levied  not 
to  exceed  five  dollars.  Attention  is  called  to  this  school  tax.  The 
amendment  of  1919  struck  from  the  original  section  the  designation 
of  this  tax  as  an  occupation  tax,  and  no  one  now  seems  to  know  what 
the  intention  of  the  legislature  was.  The  Commission  suggests  that 
the  code  be  again  amended  and  that  this  tax  be  designated  as  a  poll 
lax  and  be  levied  on  all  persons  in  addition  to  any  tax  upon  prop- 
erty. The  Commission  will  introduce  a  separate  bill  to  provide  for 
the  levying  of  poll  taxes  for  counties,  cities,  borough  and  townships. 
This  is  considered  as  being  a  matter  related  to  levies  and  not  a 
proper  subject  for  the  code  to  deal  with.  Tt  is  h(nve\  er  important 
that  this  bill  should  pass  or  fall  with  the  code  otherwise  electors 
might  be  disfranchised. 

change  except  in  arrangement  has  been  made  in  the  enumer- 
ation of  the  various  subjects  of  personal  property  which  are  now  sub- 
ject to  county  taxation. 

The  present  exemptions  of  property  from  taxation  are  retained,  but 
the  various  enactments  are  harmonized. 

ARTICLE  IV 
Annual  Assessments 

This  article  proposes  to  establish  a  system  of  annual  assessments 
and  to  abolish  the  present  system  of  triennial  assessments.  The 
Commission  is  of  the  opinion  that  values  fluctuate  so  greatly  from 
year  to  year  as  to  justify  such  a  step.  This  assessment  is  to  be  used 
for  all  local  purposes  and  is  to  supersede  the  present  assessment 
made  in  third  class  cities.  The  assessment  is  to  be  made  entirely 
at  the  expense  of  the  countv. 

The  board  of  county  assessors  and  the  subordinate  assessors  are 
to  meet  cinnually  and  adopt  a  uniform  standard  for  the  valuation  of 


10 


property.  They  are  to  take  into  consideration  all  improvements, 
proximity  to  the  market,  advantages  of  situation,  the  amount  paid 
by  the  owner,  rentals  received,  and  any  other  test  which  may  be  de- 
termined upon. 

Provision  is  made  whereby  each  county  shall  ultimately  have  a 

complete  set  of  assessment  mai)s  showing  all  the  real  estate  in  the 
county.  In  cities  and  boroughs  these  maps  are  to  be  arranged  by 
lot  and  block. 

The  receipts  for  the  annual  assessments  are  issued  before  the  first 
day  of  February  of  each  year  and  returns  are  to  be  made  of  all  as- 
sessments by  September  first  of  the  same  year.  This  affords  ample 
time  for  the  making  of  accurate  assessments. 

The  subordinate  assessors  are  required  to  assess  all  jn-operty  at  an 
amount  which  they  belive  the  same  would  sell  for  at  a  bona  fide  sale 
after  full  public  notice,  and  all  customs  existing  at  present  for  as- 
sessments at  per  centage  rates  are  prohibited  and  declared  unlawful. 
The  same  duty  and  restriction  is  imposed  upon  the  board  of  county 
assessors  and  the  court  in  disposing  of  appeals ;  and  to  assist  in  a 
strict  enforcement  of  these  provisions,  local  districts  are  given  power 
to  appeal  from  assessments  in  the  same  manner  as  taxpayers.  When 
all  appeals  are  disposed  of  the  assessments  are  declared  legal  and 
are  no  longer  subject  to  attack. 

Provision  is  made  for  a  locality  assessment  instead  of  an  alpha- 
betical one.  The  discretion  for  such  an  assessment  rests  with  the 
board  of  county  assessors.  The  advantage  of  a  locality  assessment 
lies  in  the  fact  that  values  of  abutting  properties  can  more  readily 
be  compared. 

A  registry  of  deeds  and  mortgages  is  established  in  the  office  of 
the  board  of  county  assessors,  and  all  deeds  and  mortgages  must  be 
registered  there  before  they  are  recorded  in  the  office  of  the  recorder 
of  deeds. 

The  Commission  proposes  to  abolish  all  distinctions  between 
seated  and  unseated  lands.  This  distinction  in  our  tax  system  has 
always  been  a  source  of  litigation,  and  public  opinion  seems  to. agree 
that  the  time  has  arrived  to  abolish  it.  Surface  lands,  improvements, 
and  minerals  are  to  be  assessed  separately.  Students  of  taxation 
agree  that  such  a  separation  works  more  equitablv. 

The  present  law  with  regard  to  the  assessment  of  personal  ])rop- 
ert\-  for  county  purposes  and  returns  thereof  has  been  retained,  but 
additional  power  is  conferred  upon  the  board  of  county  assessors  to 
subpoena  persons  and  to  administer  oaths  in  order  that  better  and 
more  accurate  returns  may  be  secured.  In  this  connection  it  is  to 
be  noted  that  the  Commission  proposes  to  eliminate  from  the  tax 
laws,  the  fifteenth  section  of  the  Act  of  June  17,  1913.  P.  T..  507. 
which  makes  usurions  any  agreement,  whereby  the  borrower  agrees 


ti 


to  pay  the  taxes  imposed  upon  loans.    A  separate  bill  to  accomplish 
.  this  purpose  is  to  be  introduced.    It  is  felt  that  this  provision  is  not 
properly  part  of  the  tax  laws. 

ARTICLE  V 
Appeals  From  Assessments 

The  board  of  county  assessors,  instead  of  the  present  b(jard  of 
revision  composed  of  the  county  commissioners,  shall  revise  all  val- 
uations and  hear  all  appeals  therefrom.  As  before  stated  in  revising 
valuations  no  test  may  be  applied  other  than  what  the  property 
would  bring  at  a  bona  fide  sale  after  full  public  notice.  All  direc- 
tions to  equalize  valuations  have  been  omitted  from  the  code.  The 
board  makes  a  preliminary  revision  immediately  after  the  first  day 
of  September,  the  date  of  the  subordinate  assessors'  returns.  After 
a  preliminary  revision,  transcripts  of  assessments  are  sent  out,vdays 
fixed  for  appeal,  and  notices  of  appeals  are  given  to  each  taxpayer 
and  to  each  local  district.  Each  local  district  is  given  power  to 
appeal  the  same  as  taxpayers.  Appeals  must  be  reduced  to  writing 
so  as  to  provide  a  record.  In  hearing  appeals  and  in  correcting  per- 
sonal property  returns,  the  board  of  county  assessors  may  issue  sub- 
poenas and  compel  persons  to  testify,  and  when  persons  refuse  to 
appear  or  testify,  the  board  may  apply  to  the  court  of  common  pleas 
for  process  to  compel  attendance.  Provision  is  made  for  the  pay- 
ment of  witness  fees  from  the  county  treasury  to  persons  who  ap- 
pear on  matters  other*  than  those  connected  with  their  own  assess- 
ments. 

All  revisions  and  appeals  are  to  be  disposed  of  and  valuations 
certified  to  the  local  districts  by  the  last  day  of  November,  so  that 
each  district  may  make  its  levy  during  the  month  of  December. 
This  will  necessarily  change  the  system  of  financing  school  districts 
which  now  finance  on  the  school  and  not  the  calendar  vear.  Author- 
ities seem  to  agree  that  this  will  not  be  a  hardship  as  this  practice 
now  prevails  in  Philadelphia  and  Pittsburgh. 

Appeals  to  the  court  of  common  pleas  may  be  taken  by  taxpayers 
and  municipal  districts  within  thirty  days  after  final  action  by  the 
board,  and  from  this  court  an  appeal  may  be  had  to  the  Superior 
or  Supreme  Court.  Pending  appeals  all  assessments  remain  valid. 
In  disposing  of  appeals  the  courts  must  follow  the  system  of  valu- 
ation applied  to  assessors  and  the  board  of  county  assessors,  and  the 
practice  of  equalizing  assessments  without  regard  to  actual  value 
is  abolished. 


12 


ARTICLE  Yl 


Collection  of  T^es 

This  article  requires  the  county  commissioners  and  the  corporate 
authorities  of  cities,  boroughs,  towns,  townships,  school  and  poor 
districts  to  certify  their  rates  to  the  board  o£  county  assessors  not 
later  than  the  first  day  of  January  of  each  year.  At  the  same  time 
they  also  certify  the  amount  of  any  poll  tax  which  may  be  levied, 
and  their  warrants  directed  to  the  county  tax  collector  authorizin'g 
him  to  collect  the  taxes. 

The  duplicates  for  all  taxes  are  to  be  prepared  by  the  board  of 
county  assessors  and  they  are  to  be  written  by  cities,  boroughs, 
towns  and  townships.  Each  duplicate  will,  of  course,  contain  each 
resident's  county,  city  or  borough  or  township  or  town  tax  and 
school  and  poor  tax.  A  direction  is  placed  in  the  article  requiring 
the  Bureau  of  Municipalities  of  the  Department  of  Internal  Affairs 
to  prepare  model  duplicates  and  to  certify  the  form  thereof  to  tWe 
board  of  county  assessors. 

At  the  same  time  that  the  duplicates  are  prepared  the  board  of 
county  assessors  prepare  notices  to  the  taxables.  These  notices 
contain  all  the  information  shown  in  the  duplicate  with  other  in- 
formation and  have  spaces  where  notations  of  payments  may  be 
made.  To  each  notice  are  to  be  attached  two  stubs.  These  stubs 
are  for  the  purpose  of  permitting  the  payment  of  taxes  in  instal- 
ments, and  whenever  an  instalment  is  paid,  one  of  the  stubs  is  to  be 
detached  and  a  record  of  the  payment  made  thereon,  and  then  the 
same  is  forwarded  to  the  county  tax  collector's  office  for  entry  upon 
the  duplicate.  It  will  be  necessary  under  the  system  adopted  for  the 
taxable  to  bring  his  notice  with  him  to  the  place  of  payment  unless 
he  desires  to  pay  the  taxes  at  the  county  tax  collector's  office  where, 
of  course,  the  amount  to  be  paid  would  be  shown  by  the  duplicate. 
Piovision  is  made  that  where  a  taxpayer  shall  loose  or  destroy  his 
notice  he  may  receive  additional  copies. 

The  county  treasurer  is  designated  as  the  county  tax  collector 
and  he  is  given  a  salary  for  these  duties  which  ranges  anywhere 
from  iive  thousand  dollars  in  second  class  counties  to  five  hundred 
dollars  in  eighth  class,  counties.  With  the  consent  of  the  board  of 
county  commissioners  he  may  appoint  clerks  to  assist  him  in  the 
collection  of  all  taxes.  He  is  authorized  to  deputize  any  of  his  clerks 
to  make  collections  for  him,  and  to  sit  in  the  various  municipal 
subdivisions  as  the  occasion  may  require.  He  may  also  deputize 
any  bank,  banking  institution  or  trust  company  to  receive  taxes  but 
<^nly  at  their  places  of  business. 

The  entire  costs  of  the  collection  of  taxes  including  the  salary 
<^»f  the  treasurer  and  his  clerks  is  to  be  paid,  one-half  by  the  county 


13 


and  one-half  by  the  local  districts  in  proportion  that  the  valuation 
of  the  assessment  of  the  particular  district  bears  to  the  total 
valuation  of  all  said  taxes. 

The  county  tax  collector  is  held  responsible  for  the  collection  of 
all  county,  city,  borough,  town,  township,  school  and  poor  taxes. 
It  is  the  purpose  of  the  bill  to  reqinre  each  county  tax  collector  to 
close  up  his  own  books,  and  his  executors  and  administrators  may  do 
the  same  in  case  of  his  death. 

The  duplicates  are  delivered  by  the  board  of  county  assessors  to 
the  county  tax  collector  not  later  than  the  last  day  of  February  of 
each  year,  and  the  notices  when  prepared  by  the  board  of  county 
assessors  are  to  be  mailed  so  as  to  be  in  the  hands  of  the  taxables 
by  that  date. 

All  of  these  taxes  are  deemed  to  be  first  liens  from  the  time  that 
the  duplicates  are  placed  in  the  hands  of  the  collector  and  the  lien 
is  to  remain  until  such  taxes  are  fully  paid  and  satisfied  or  are  dis- 
chained  by  a  county  commissioners*  sale. 

It  is  proposed  to  permit  the  payment  of  all  taxes  in  two  instal- 
ments. This  provision  is  made  so  that  the  payment  may  not  oc- 
casion a  hardship.  The  first  instalment  is  due  on  the  first  day  of 
March  and  must  be  paid  before  the  first  day  of  May,  while  the  second 
instalment  becomes  due  on  the  first  day  of  August  and  must  be  paid 
before  the  first  day  of  October.  If  the  instalments  are  not  paid  by 
the  first  day  of  May  and  the  first  day  of  October  they  become  de- 
linquent and  a  penalty  of  one  per  centum  per  months  is  added,  which 
penalty  dates  from  the  date  when  the  taxes  became  due  and  not 
from  the  date  when  they  became  delinquent.  It  is  proposed  that 
all  taxes  shall  be  payable,  when  due,  at  face  and  that  hereafter  no 
abatements  shall  be  allowed. 

Provision  is  made  for  the  payment  of  taxes  by  money  order  or 
certified  check  forv\^arded  by  registered  mail. 

Practically  the  same  jjowcrs  as  now  exist  are  given  to  the  county 
tax  collector  to  collect  delinquent  taxes  by  distress  or  sale  of  ^oods 
and  chattels  or  by  imprisonment  of  the  delinquent,  but  the  manda- 
tory provisions  of  the  present  law  are  stricken  therefrom.  It  is  the 
purpose  of  the  Commission  to  permit  this  procedure  but  not  to  re- 
quire it,  so  that  if  no  sale  is  had  and  there  is  personal  property  upon 
the  premises,  the  property  may  nevertheless  be  return  for  non-pay- 
ment of  taxes  and  may  ])e  sold.  It  is  specifically  provided  that  no 
failure  to  demand  or  to  collect  any  taxes  by  distress  and  sale  of  goods 
and  chattels  shall  invalidate  any  tax  sale  had  for  the  collection  of 
such  taxes. 

To  assist  the  county  tax  collector  in  the  collection  of  delinquent 
taxes,  he  is  authorized  to  deputize  any  constable  of  the  countv  to 
collect  delinquent  taxes  by  distress  and  sale  of  goods  and  chattels 


14 


and  is  authorized  at  such  sale  to  collect  a  fee  of  two  dollars  for  his 
services.  Provision  is  made  for  the  collection  of  all  poll  taxes  froyi 
employers.  There  are  adopted  from  similar  provisions  now  con- 
tained in  the  school  code. 

The  county  tax  collector  is  required  to  make  a  final  settlement  of 
all  taxes  not  later  than  the  first  Monday  of  January  of  the  year  fol- 
lowing the  one  in  which  they  were  collectible  at  which  time  he  is 
also  required  to  make  return  to  the  county  commissioners  of  all 
taxes  on  real  property  which  have  not  been  paid.  The  county  tax 
collector's  accounts  are  to  be  audited  by  the  controller  in  counties 
where  there  is  such  ah  officer  and  in  other  counties  by  an  auditor 
who  is  to  be  appointed  by  the  court  of  common  pleas.  The  cost  of 
the  audit  is  to  be  an  item  of  the  costs  of  the  collection  of  taxes  and 
paid  accordingly. 

ARTICLE  VII 
Tax  Sales 

The  commission  proposes  that  all  delinquent  taxes  shall  be  col- 
lected at  a  county  treasurer's  sale,  and  that  hereafter  no  liens  for 
such  taxes  shall  be  filed  in  the  office  of  the  prothonotary.  Exper- 
ience has  proven  that  the  collection  of  delinquent  taxes  by  lien  is  un- 
satisfactory and  very  costly,  but  it  is  proposed  that  the  lien  of  taxes, 
which  has  been  fixed  by  the  act,  may  be  collected  by  a  certification  of 
the  amount  due,  by  the  county  tax  collector,  county  treasurer  or  the 
county  commissioners,  to  the  sheriff  in  case  he  makes  judicial  sale 
of  any  such  property. 

The  system  of  tax  sales  adopted  is  founded  to  a  large 
extent  upon  the  present  system  which  prevails  for  the 
collection  of  delinquent  taxes  upon  seated  and  unseated  lands 
at  treasurer's  sales,  but  the  procedure  has  been  greatly 
simplified  and  the  law  upon  the  subject  has  been  har- 
monized. As  has  been  before  stated  it  is  proposed  that  no  failure 
of  the  county  tax  collector  to  demand  or  to  collect  any  taxes  by  the 
distress  and  sale  of  goods  or  chattels,  or  by  imprisonment  of  the  de- 
linquent, shall  invalidate  any  tax  sale  had  or  any  title  acquired  at 
such  sale. 

W^hen  any  person  purchases  land  at  a  tresaurer's  sale  he  is  required 
to  pay  the  taxes,  penalties  and  costs  due  together  with  a  fee  for  the 
recording  of  the  deed  and  a  fee  for  the  filing  of  any  surplus  bond  for 
the  amount  bid  over  and  above  the  taxes,  penalties  and  costs,  which 
amount  need  not  be  paid  but  is  secured  by  the  surplus  bond.  This 
bond  is  filed  in  the  office  of  the  prothonotary  and  becomes  a  lien 
upon  the  property  in  the  same  manner  as  a  judgment. 

A  form  of  deed  is  provided  which  may  be  used  either  for  sales  to 
individuals  or  to  the  commissioners.    The  deed  is  to  be  recorded 


in  the  reciMTders  office  and  no  record  thereof  is  any  longer  to  be  kept 
in  the  office  of  the  prothonotary.  The  deeds  are  to  be  indexed  in  the 
name  of  the  owner  or  reputed  owner  as  grantor,  and  in  the  name  of 
the  purchaser  as  grantee. 

The  right  of  redemption  within  two  years  after  any  sale  is  to 
exist  in  the  owner.  In  case  of  any  such  redemption  the  county 
treasurer  is  required  to  cause  an  entry  to  be  made  in  the  recorder's 
office,  on  the  margin  of  the  deed,  by  writing  thereon  the  word 
"redeemed." 

In  the  case  of  sales  to  the  ccninty  commissioners  the  lands  are  no 
Icnger  taxed  upon  the  duplicates,  but  the  county  commissioners  make 
an  entry  upon  their  records  of  the  taxes  accruing  from  time  to  time 
upon  such  property,  so  that  the  same  may  be  known  in  case  of  any 
redemption. 

If  lands  purchased  by  the  county  commissioners,  are  not  redeemed 
within  two  years,  they  are  directed  to  expose  the  same  to  sale  at  a 
county  commissioners'  sale  and  at  an\  such  sale  the  propertv  m.'iy 
be  sold  for  any  amount  which  may  be  bid. 

ARTICLE  VIII 

Tliis  article  cites  for  repeal  numerous  acts  which  will  be  super- 
seded. Care  has  been  taken  to  repeal  such  acts  only  so  far  as  ihey 
relate  to  the  districts  to  which  the  act  applies. 

A  Synopsis  of  a  Proposed  Centralized  System  for  the 
Assessment  and  Collection  of  County,  City,  Borough, 
Town,  Township,  School  and  Poor  Taxes 

1.  Board  of  County  Assessors  take  over  duties  of  county  com- 
missioners with  regfard  to  assessments  and  revisions  thereof. 

2.  Board  appointed  by  count}  commissioners  for  four  years,  ex- 
cept in  seventh  and  eighth  class  counties  where  commissioners  act 
as  board. 

3.  Assessments  are  made  annually,  instead  of  triennially. 

4.  Precepts  are  issued  to  appointed  subordinate  assessors  between 
the  first  Monday  of  January  and  February  1st. 

5.  Subordinate  assessors  make  returns  of  assessments  not  later 
than  September  1st. 

6.  Revisions  to  be  made  and  appeals  heard  by  board  of  county 
assessors  between  September  1st  and  November  30th. 

7.  Valuations  are  to  be  certified  to  local  districts  not  later  than 
December  1-st. 

16 


8.  Levies  are  to  be  made  by  local  districts  between  December  1st 
and  January  1st  and  certified  to  Board  of  County  Assessors  before 
January  1st. 

9.  Duplicates  are  to  be  prepared  by  board  of  County  Assessors 
in  January  and  February. 

10.  Notices  to  taxable  are  to  be  prepared  by  Board  of  County  As- 
sessors in  January  and  February. 

11.  Duplicates  arc  delivered  to  County  Tax  Collector  (Countv 
Treasurer)  not  later  than  the  last  dav  of  Februar\ . 

12.  Tax  notices  are  mailed  to  taxable,  not  later  than  the  last  day 
of  February. 

13.  Taxes  arc  payable  in  two  instalments. 

14.  Taxes  when  due  are  payable  at  face  (no  abatements). 

15.  First  instalment  is  due  March  1st  and  is  payable  before 
May  1st. 

16.  Penalty  of  one  per  cent.  ])er  month  attaches  to  first  instalment 
after  April  30,  and  is  added  as  of  March  1st. 

17.  Second  instalment  is  due  August  1st  and  is  payable  before 
October  1st. 

18.  Penalty  of  one  per  cent,  per  month  attaches  to  second  instal- 
ment after  September  31st  and  is  added  as  of  Augitst  1st. 

19.  Instalments  are  delinquent  May  1st,  and  October  Ut  respec- 
tively. 

20.  Returns  of  delinquent  taxes  are  made  to  county  commissioners 
not  later  than  the  first  Monday  of  January. 

21.  County  Treasurers'  sale  for  delinquent  taxes  June  (second 
Monday). 

22.  County  Commissioners'  sale  of  lands  purchased  at  Treas- 
urer's sale,  every  two  years. 

All  of  which  is  respectively  submitted. 
Tax  Law  Revision  Commission. 

RODNEY  A.  MERCUR,  Chairman. 
BERNARD  J.  MYERS,  Secretary. 
Jan.  27, 1921.  R.A.ZIMMERMAN, 

A.  C.  GUMBERT, 
JOPIN  G.  MARSHALL. 


AN  ACT 


To  amend,  revise,  chantj^e  and  consolidate  the  laws  relating^  to  the 
assessment  of  persons,  property  and  subjects  of  taxation,  and 
the  levy  and  collection  of  taxes  in  counties  of  the  second, 
third,  fourth,  fifth,  sixth,  seventh  and  eighth  classes,  and  in 
cities  of  the  third  class,  boroughs,  towns,  townships,  school 
districts  of  the  second,  third,  and  fourth  classes,  independent 
school  districts,  and  certain  poor  districts  ;  permitting  cities 
of  the  second  class  to  accept  the  i)i;ovisions  of  this  act  and  be- 
come subject  thereto :  and  repealing  existing  laws. 

CONTENTS 

Sections. 


Article  I.    Preliminary  Provisions,    101-113 

Article  II.    Board  of  County  Assessors,   201-211 

Article  III.  Subjects  of  Local  Taxation.  Exemptions,..  301-304 

Article  IV.    Annual  Assessments,   401-433 

Article  V.  Revisions.    Appeals  from  Assessments,  . . .  501-515 

Article  \  I.    Collection  of  Taxes,    601-633 

Article  MI.     Fax  Sales,   701-725 

Article  VIII.    Acts  of  Assembly  Repealed,   801-802 


Section  1.  Be  it  enacted  by  the  Senate  and  House  of  Repre- 
sentatives of  the  Commonwealth  f)f  Pennsylvania  in  Cieneral  As- 
seml)l\  met,  and  it  is  hereb}  enacted  by  the  authority  of  the  same, 
That  the  laws  lor  the  assessment  and  collection  of  taxes  in  counties 
of  the  second,  third,  fourth,  fifth,  sixth,  seventh  and  eighth  classes, 
in  cities  of  the  third  class,  in  boroughs,  in  towns,  in  townships,  in 
school  districts  of  the  second,  third,  and  fourth  classes,  and  in  in- 
dependent school  districts,  and  in  poor  districts  coextensive  with  or 
embracing  territory  in  (me  or  more  counties  or  other  municipal  sub- 
divisions, are  hereby  revised,  amended  and  consolidated  as  follows : 

ARTICLE  I 
Preliminary  Provisions 

Section  101.  SHORT  TITLE.  This  act  shall  be  known  and 
cited  as  "The  Local  Taxation  Act." 

Section  102.  DEFINITION  OF  CERTAIN  WORDS.  The 
term  "corporate  authorities"  as  used  in  this  act  shall  be  construed 
to  mean,  (a)  the  county  commissioners  of  any  county,  (b)  the  mayor 

18 


or  the  council,  or  both,  of  any  city,  (c)  the  burgess  or  council,  or 
both,  of  any  borough  or  town,  (d)  the  board  of  township  commis- 
sioners of  any  township  of  the  first  class,  (e)  the  board  of  township 
supervisors  of  any  township  of  the  second  class,  (f)  the  board  of 
school  directors  of  any  school  district,  and  (g)  the  managers,  di- 
rectors or  oversers  of  any  poor  district. 

Section  103.  APPLICATION  OF  ACT.  This  act  shall  apply 
to  all  counties  of  the  second,  third,  fourth,  fifth,  sixth,  seventh  and 
eighth  classes,  to  all  cities  of  the  third  class,  to  all  boroughs,  to  all 
towns,  to  all  townships,  U)  all  school  districts  of  the  second,  third, 
and  fourth  classes,  and  all  independent  school  districts,  and  to  all 
poor  districts  coextensive  with  or  embracing  territory  in  one  or  more 
counties  or  other  municipal  subdivisions. 

Secti(m  104.  ACCEPTANCE  OF  ACT  BY  CITIES  OR  THE 
SECOND  CLASS.  Any  city  of  the  second  class  may  become  sub- 
ject to  the  provisions  of  this  act,  and  the  mayor  and  council  of  any 
such  city  may  eflFect  the  same  by  an  ordinance,  duly  passed.  A 
copy  of  such  ordinance,  approved  by  the  mayor  and  duly  certified. 
accomi)anied  by  a  statement  of  the  vote  thereon,  with  the  names 
of  the  members  of  council  voting"  for  and  against  said  ordinance, 
shall  be  forwarded  to  and  filed  in  the  (jfficc  of  the  Secretary  of  the 
Commonwealth,  and  when  so  filed  the  Governor  shall,  under  the 
great  seal  of  the  Commonwealth,  certify  the  acceptance  of  the  pro- 
visions of  this  act,  which  certificate  shall  be  recorded  among  the 
minutes  of  the  council,  and  in  the  office  for  the  recording  of  deeds  in 
the  proper  county. 

From  the  date  of  any  such  acceptance,  the  assessment  of  persons, 
property  and  subjects  for  taxation  for  second  class  city  purposes  and 
the  levy  and  the  collection  of  taxes  in  such  city  shall  be  made  only 
in  accordance  with  the  provisions  of  this  act  and  by  the  officers 

herein  designated. 

Whenever  any  such  city  shall  accept  the  provisions  of  this  act, 
the  taxes  levied  and  assessed  prior  to  such  acceptance  shall  be  col- 
lectible in  the  same  manner  and  with  like  eflFect  as  if  no  such  ac- 
ceptance had  been  had,  and  for  such  purposes  all  the  rights,  powers, 
duties,  privileges  and  liabilities  of  the  said  city  and  the  officers 
thereof  shall  be  preserved. 

Section  105.  ASSESSMENTS  IN  THE  YEAR  1921.  COL- 
LECTIONS IN  1922.  In  the  vear  one  thousand  nine  hundred  and 
twenty-one,  the  several  city,  borough,  ward  and  township  assessors 
shall  proceed  to  make  the  assessments  which  are  now  provided  for 
by  law  and  such  assessments  shall  be  revised  by  the  county  commis- 
sioners for  taxation  for  county,  borough,  township,  poor  and  school 
purposes  and  by  the  councils  of  cities  of  the  third  class  for  city  and 


19 


school  purposes  in  the  manner  and  at  the  time  or  times  now  i:)rovi(led 
by  law,  and  such  assessments  shall  be  the  assessments  upon  which 
all  taxes  of  the  several  districts  to  which  this  act  applies,  shall  be 
levied  and  collected  for  the  year  one  thousand  nine  hundred  and 
twenty-two. 

Section  106.  OFFICE  OF  TAX  COLLECTOR  ABOLISHED. 
POWERS,  ETC.,  PRESERVED  FOR  COLLECTION  OF  AC- 
CRUED TAXES.  The  office  of  tax  collector  in  any  county,  city, 
borough,  town,  township,  sch(K)l  or  \)oov  district  subject  to  the  pro- 
visions of  this  act  shall  be  abolished  after  the  first  day  of  January, 
one  thousand  nine  hundred  and  twenty-three,  except  so  far  as  the 
same  may  be  necessary  for  the  collection  of  taxes  charged  in  dupli- 
cates placed  in  the  hands  of  such  collectors  prior  to  such  date,  and 
for  such  purposes  all  the  rights,  powers,  duties,  privileges,  emol- 
uments and  liabilities  provided  by  laws  existing  at  the  time  this  act 
goes  into  effect  are  preserved. 

Section  .107.  COLLECTION  OF  ACCRUED  l  AXES.  FIL- 
ING LIENS.  RETURNS  TO  COUNTY  COMMISSIONERS 
FOR  NON-PAYMENT.  SALES.  All  county,  city,  borouj^h, 
town,  township,  school  and  poor  taxes  which  have  accrued  at  the 
time  this  act  goes  into  effect  shall  be  collected  and  the  lien  of  the 
same  shall  be  preserved  and  be  collectible,  or  return  thereof  to  the 
county  commissioners  for  non-payment  shall  be  made  and  sale 
thereon  had,  as  if  the  acts  under  w^hich  such  taxes  were  levied  and 
assessed,  or  under  W'hich  the  lien  accrued  and  was  collectible,  or 
the  return  was  made  and  sale  held,  had  not  been  repealed,  and  for 
such  purposes  such  acts  are  saved  from  repeal. 

Section  108.  COLLECTION  OF  ACCRUED  TAXES  IN 
THIRD  CLASS  CITIES.  CITY  TREASURERS'  SALES.  All 
city  taxes  which  have  accrued  in  any  city  of  the  third  class  at  the 
time  this  act  goes  into  effect  shall  be  collectible  by  sale  of  the  prop- 
erty upon  which  the  same  were  levied  and  assessed,  by  the  city 
treasurer,  as  if  the  acts  under  which  they  were  levied  and  assessed, 
or  under  which  the  sale  was  held,  had  not  been  repealed,  and  for 
such  purposes  such  acts  are  saved  from  repeal. 

Section  109.  SALE  OF  PROPERTY  RETURXKl)  VOR  NON- 
PAYMENT OF  TAXES  PRIOR  TO  PASSAGE  OF  ACT.  All 
property  which  has  been  returned  to  the  county  commissioners  for 
non-payment  of  county,  city,  borough,  town,  township,  school  or 
poor  taxes  prior  to  the  time  when  this  act  goes  into  effect,  shall  con- 
tinue to  be  liable  for  the  payment  of  such  taxes,  and  the  county 
treasurer,  or  the  county  commissioners  in  the  case  of  lands  pur- 
chased by  them  for  the  county,  shall  proceed  to  sell  the  same  with 


20 


like  force  and  effect  as  if  the  acts  under  which  such  return  was  maae 
and  under  which  such  sale  was  held,  had  not  been  repealed,  and  for 
such  purposes  such  acts  are  saved  from  repeal. 

Section  110.  COLLLXTION  OI^^  FAX  LIENS  FILED  PRIOR 
TO  PASSAGE  OF  ACT.  All  legal  and  valid  county,  city,  borough, 
town,  township,  school  and  poor  tax  liens,  which  shall  have  been  filed 
in  the  office  of  the  prothonotary  of  any  county,  shall  continue  to  be 
legal  and  valid  liens,  and  shall  be  collectible  in  the  same  manner  as 
if  the  acts  under  which  said  liens  were  filed  and  under  which  the 
same  are  collected  had  not  been  repealed,  and  for  such  purposes 
such  acts  are  saved  from  repeal. 

Section  111:  CONSTITUTIONALITY  OF  ACT.  The  pro- 
visions of  this  act  shall  be  severable,  and  if  any  of  its  provisions 
shall  be  held  to  be  unconstitutional,  the  decision  of  the  court  shall 
not  affect  or  impair  any  of  the  remaining  provisions  of  the  act.  It 
is  hereby  declared  as  a  legislative  intent  that  this  act  would  have 
been  adopted  had  such  unconstitutional  provision  not  been  included 
therein. 

Section  112.  EFFECT  OF  ACT  ON  EXISTING  LAWS.  The 
provisions  of  this  act  so  far  as  they  are  the  same  as  those  of  existing 
laws  shall  be  construed  as  a  continuation  of  such  laws,  and  not  as 
new  enactments.  The  repeal  by  this  act  of  any  act  of  assembly  or 
part  thereof  shall  not  revive  any  act  or  part  thereof  heretofore  re- 
pealed or  superseded.  The  provisions  of  this  act  shall  not  affect  any 
act  done,  liability  incurred,  or  any  right  accrued  or  vested,  nor  af- 
fect any  suit  or  prosecution,  pending  or  to  be  instituted,  to  enforce 
any  right  or  punish  any  offense  under  the  authority  of  such  repealed 
laws. 

Section  113.  ENACTING  CLAUSES  NOT  REPEALED. 
Whenever  the  first  section  of  an  act  is  wholly  repealed  but  not  the 
entire  act,  the  repeal  shall  not  extend  to  the  enacting  clause  if  the 
same  is  included  in  such  first  section. 

ARTICLE  II  ' 
Board  of  County  Assessors 

Section  201.  BOARD  OF  COUNTY  ASSESSORS  CREATED. 
In  each  county  of  this  Commonwealth,  except  in  cout\ties  of  the  first 
class,  there  is  hereby  created  a  Board  of  County  Assessors.  In 
counties  of  the  second  class  the  Board  of  County  Assessors  shall  be 
composed  of  seven  members.  In  counties  of  the  third,  fourth,  fifth 
and  sixth  classes,  the  Board  of  County  Assessors,  shall  be  composed 
of  three  members,  and  in  counties  of  the  seventh  and  eighth  classes 

21 


the  County  Commissioner  shall  act  as  the  Board  of  County  Asses- 
sors. The  members  of  the  board  shall  be  known  as  County  Asses- 
sors. 

Section  202.  APPOINTMENT  OF  COUNTY  ASSESSORS. 
QUALIFICATIONS.  In  counties  of  the  second,  third,  fourth,  fifth 
and  sixth  classes,  the  county  assessors  shall  be  appointed  by  the 
County  Commissioners  for  the  term  of  four  years  each  from  the 
first  Monday  of  Januarv-  next  following  their  appointment,  and  un- 
til their  successors  arc  duly  appointed  and  qualified.  The  iirst  ap- 
pointments under  the  provisions  of  this  act  shall  be  made  befcM-e 
the  first  day  of  January,  one  thousand  nine  hundred  and  twenty-two, 
and  in  counties  of  the  second  class  three  county  assessors  shall  be 
appointed  for  terms  of  two  years  each,  and  four  for  terms  of  four 
years  each.  In  each  other  county  in  which  ai)pointments  are  to  be 
made,  one  county  assessor  shall  be  ai)p()inted  for  a  term  of  two 
year5  and  two  for  terms  of  four  years  each.  Before  the  first  Mon- 
day of  January  of  each  even  numbered  year,  the  County  Commis- 
sioners shall  appoint  a  sufficient  number  of  county  assessors  for 
terms  of  four  years  each  to  take  the  place  of  those  whose  terms  are 
about  to  expire. 

No  person  shall  be  elig-ible  to  hold  the  office  of  county  assessor 
unless  he  is  a  citizen  of  the  Commonwealth  and  a  qualified  elector 
and  a  freeholder  of  the  county. 

Section  203.  VACANCIES.  Any  vacancy  in  the  office  of  county 
assessor,  in  counties  of  the  second,  third,  fourth,  fifth  and  sixth 
classes,  happening  by  death,  resignation,  removal  from  the  county, 
or  in  any  other  manner,  shall  be  filled  by  appointment,  for  the  unex- 
pired term,  by  the  county  commissioners. 

Section  204.  SALARIES  OF  COUNTY  ASSESSORS.  Each 
county  assessor  shall  receive  an  annual  salar}%  which  is  hereby  fixed 
as  follows : 

(a)  In  counties  of  the  second  cla.ss,  five  thousand  dollars 

($5,000) ; 

(b)  In  counties  of  the  third  class,  four  thousand  dollars  ($4,000)  : 

(c)  In  countiesfof  the  fourth  class,  three  thousand  five  hundred 
dollars  ($3,500) ; 

(d)  In  counties  of  the  fifth  class,  three  thousand  dollars  ($3,000)  ; 

(e)  In  counties  of  the  sixth  class,  two  thousand  dollars  ($2,aX))  : 

(f)  In  counties  of  the  seventh  class,  three  hundred  dollars  ($300) 
in  addition  to  the  salary  received  as  county  commissioner;  and 

(g)  In  counties  of  the  eighth  class,  two  hundred  dollars  ($200) 
in  addition  to  the  salary  received  as'  county  commissioner. 

The  salaries  of  the  county  assessors  shall  be  paid  by  the  several 
counties  from  their  respective  county  treasuries  in  the  usual  manner. 

22 


In  addition  to  his  salary,  each  county  assessor  shall,  when  perform- 
ing duties  away  from  the  county  seat,  be  allowed  his  actual  expenses 
necessarily  incurred  in  the  discharge  of  the  duties  of  his  office,  in- 
cluding hotel  expenses  and  mileage  at  the  prevailing  rate. 

Section  205.  OATH  OF  OFFICi:.  l-.ach  county  assessor  shall, 
before  he  enters  upon  the  duties  of  his  office,  take  and  subscribe  to 
the  oath  of  office  prescribed  by  article  seven  of  the  Constitution, 
which  oath  shall  be  filed  in  the  office  of  the  clerk  of  the  Court  of 
Ouarter  Sessions  of  the  county. 

Section  206.  OFFICE  OF  ASSESSOR  FOR  VAFA  ATION 
PURPOSES  ABOLISHED.  ONE  ASSESSMENT  FOR  TAX- 
ATION PURPOSES  PROVIDED.  After  the  first  Monday  of 
January,  one  thousand  nine  hundred  and  twenty-two  the  office  of 
city,  ward,  borough,  town  and  townshi])  assessor,  and  the  several 
boards  for  the  assessment  and  revision  of  taxes,  as  now  existing  for 
the  assessment  of  property  and  occupations  for  state,  county,  city, 
borough,  town,  township,  school  and  poor  purposes  are  hereby 
abolished,  and  all  assessments  and  valuations  for  local  taxation  pur- 
])oses  in  the  counties  to  which  this  act  applies  shall  be  made  by  and 
under  the  direction  of  the  P.oard  of  County  Assessors  and  shall  be 
the  assessments  and  valuations  ui>()n  which  all  county,  city,  borough, 
town,  township,  school  and  poor  taxes  shall  be  levied  and  collected. 
Nothing  contained  in  this  section  shall  be  construed  as  abolishing  the 
office  of  assessor  in  so  far  as  the  same  relates  to  the  performance  of 
duties  connected  with  elections. 

Section  207.  ORGANIZATION  Ol  liOARD.  ^^lEETIXCiS. 
QUORUM.  Tlie  county  assessors  shall  meet  on  the  first  Monday 
of  January,  one  thousand  nine  hundred  and  twenty-two  and  every 
two  years  thereafter  and  shall  immediately  organize  as  a  P»oard  of 
County  .Assessors  by  the  election  of  a  ])rc-sident.  Failure  of  the 
county  assessors  to  organize  as  a  board  within  fifteen  dav  s  from  the 
date  fixed  for  the  organization  meeting  shall  be  sufficient  cause  for 
forfeiture  of  and  removal  from  office.  Stated  meetings  of  the  board 
shall  be  held  at  such  times  as  the  public  business  may  require  and  as 
may  be  agreed  upon  by  the  board.  In  counties  of  the  second  class 
four  members  of  the  r)oard  of  County  Assessors  shall  constitute  a 
quorum  for  the  transaction  of  all  business,  and  in  all  other  counties 
to  which  this  act  applies,  two  members  of  the  board  shall  constitute 
a  quorum. 

Section  208.  CT.FRKS.  SALARIES.  The  r>oanl  of  County 
Assessors  may  appoint  a  chief  clerk  and  such  additional  clerks  as 
the  County  Commissioners  may  deem  necessary.  The  chief  clerk 
and  additional  clerks  shall  receive  such  salaries  as  may  be  fixed  by 
the  County  Commissioners  or  the  salary  board  of  the  county  in 


23 


counties  where  such  board  exists,  which  salaries  shall  be  paid  bv 
the  county  from  the  county  treasury  in  the  usual  manner.  The 
County  Commissioners,  with  the  consent  of  the  Hoard  of  County 
Assessors,  when  such  clerks  may  not  be  needed  bv  said  board,  may 
assign  any  of  said  clerks  to  assist  the  county  tax  collector  herein- 
after provided  for,  in  the  collection  of  taxes. 

Section  209.  OFFICE.  SUPPLIES.  The  office  of  the  Board  of 
County  Assessors  shall  be  kept  at  the  county  seat,  in  the  court  house 
or  such  other  place  as  may  be  provided  by  the  County  Commis- 
sioners. The  County  Commissioners  shall  furnish  at  the  expense 
of  the  county,  to  the  Board  of  County  Assessors,  all  books,  records 
and  supplies  necessary  in  the  transaction  of  their  business. 

Section  210    RIX'ORDS.    All  records  of  the  Board  of  Countv 
Assessors  shall  be  kept  in  the  office  of  the  board,  and  shall  be  public 
records  open  to  the  inspection  of  the  public  during  business  h(,urs 
and  copies  thereof  duly  certified  by  the  president  of  the  board  shall 
be  admitted  in  evidence  in  all  courts  and  elsewhere. 

Section  211.  DIVISION  OF  COUNTIES  L\T()  DISTRICTS 
SUBORDINATE  ASSESSORS  COMPENSATION  AND  EX- 
PENSES. The  Board  of  County  Assessors  shall  divide  the  county 
into  a  convenient  number  of  districts  and  shall  appoint  one  or  more 
subordinate  assessors  for  each  district.  The  subordinate  assessors 
shall  receive  such  compensation  as  the  County  Commissioners,  or 
the  salar\^  board  in  counties  where  such  board  exists,  shall  fix.  The 
subordinate  assessors  shall  also  be  entitled  to  actual  and  necessary 
expenses  when  enj^aged  in  the  performance  of  their  duties.  The 
compensation  and  expenses  of  the  subordinate  assessors  shall  be 
paid  by  the  county.  At  any  time  when  subordinate  assessors  are 
not  engaged  in  the  performance  of  the  duties  imposed  by  this  act, 
the  Board  of  County  Assessors  may  require  such  subordinate  asses- 
sors to  perform  clerical  duties  for  said  board  or  may  u]:»on  request 
assign  them  to  assist  the  county  tax  collector  in  the  collection  of 
taxes. 

ARTICLE  III 
Subjects  of  Local  Taxation.  Exemptions 

Section  301.  SUBJECTS  OF  LOCAL  TAXATION.  All  prop- 
erty, persons  and  subjects  of  the  following  classes  shall  be  liable  to 
taxation  for  all  county,  city,  borough,  town,  township,  school  and 
poor  purposes,  viz: 

.  (a)  All  real  estate,  to-wit:  Houses,  lands,  lots  of  ground  and 
ground  rents,  minerals,  mills  and  manufactories  of  all  kinds,  furnaces, 


24 


forges,  bloomeries,  distilleries,  sugar-houses,  malt-houses,  breweries, 

tan  yards,  fisheries  and  ferries,  wharves  and  all  other  real  estate  not 
exempt  by  this  act  from  taxation ; 

(b)  All  horses,  mares,  geldings,  mules  and  neat  cattle  over  the 
age  of  four  years; 

(c)  All  traction  engines;  and 

(d)  In  addition  to  the  taxation  of  the  above  enumerated  prop- 
erty and  subjects,  all  male  and  female  persons  over  the  age  of  twenty- 
one  years  shall  be  subject  to  the  payment  of  poll  taxes,  as  pro- 
vided by  existing  laws,  for  county,  city,  borough,  town,  township, 
and  school  purposes,  which  taxes  shall  be  in  lieu  of  taxes  heretofore 
collected  by  said  districts  upon  salaries  and  emoluments  of  office, 
posts  of  profit,  and  trades,  professions  and  occupations. 

Section  302.  PERSONAL  PROPER1V  TAXAIVLE  FOR 
COUNTY  PURPOSES  ONLY.  EXCEPTIONS.  All  personal 
property  of  the  classes  hereinafter  enumerated,  owned,  held  or 
possessed  by  any  person,  copartnership,  or  unincorporated  associa- 
tion or  company,  resident,  located  or  liable  to  taxation  within  this 
Commonwealth,  or  by  any  joint-stock  company  association,  lim- 
ited partnership,  bank  or  corporation  formed,  erected  or  incorporated 
in  pursuance  of  any  law  of  this  Commonwealth  or  of  the  United 
States,  or  of  any  other  state  or  government,  and  liable  to  taxation 
within  this  Commonwealth,  whether  such  personal  property  be 
owned,  held  or  possessed  by  such  person,  co-partnership,  unincor- 
porated association,  company,  joint-stock  company  or  association, 
limited  partnership,  bank  or  corporation  in  his  or  its  own  right,  or 
as  an  active  trustee,  agent,  attorney-in-fact,  or  in  any  other  capacity, 
for  the  use,  benefit,  or  advantage  of  any  other  person,  copartner- 
ship, unincorporated  association,  comapny,  joint-stock  company  or 
association,  limited  partnership,  bank,  or  corporation — ^is  hereby 
made  taxable  annually  for  county  pur])oses  at  the  rate  of  four  mills 
on  each  dollar  of  the  value  thereof,  and  no  failure  to  assess  or  return 
the  same  shall  discharge  such  owner  or  holder  thereof  from  liability 
therefor;  that  is  to  say— 

(a)  All  mortgages: 

(b)  All  moneys  owing  by  solvent  debtors,  whether  by  promis- 
sory note,  or  penal  or  single  bill,  bond  or  judgment; 

(c)  All  articles  of  agreement  and  accounts  bearing  interest; 

(d)  All  public  loans,  except  those'issued  by  this  Commonwealth, 
or  by  the  L%ited  States,  and  those  made  taxable  for  State  purposes 
by  the  law^s  of  this  Commonwealth : 

(e)  All  h^ans  issued  by  any  cor])oration,  association,  com]janv,  or 
limited  partnership,  created  or  formed  under  the  laws  of  this  Com- 
monwealth or  of  the  L^nited  States,  or  of  any  other  state  or  govern- 
ment, including  car-trust  securities  and  loans  secured  by  bonds  or 

25 


any  other  form  of  certificate  or  evidence  of  indebtedness,  whether 

the  interest  be  included  in  the  principal  of  the  obligation  or  payable 
by  the  terms  thereof,  except  such  loans  as  are  made  taxable  for  state 
pur])oses  by  the  laws  of  this  Commonwealth; 

(f)  All  shares  of  stock  in  any  bank,  corporation,  association, 
com]\iny  or  limited  partnership,  created  or  formed  under  the  laws 
of  this  Commonwealth,  or  of  the  United  States,  or  of  anv  other  state 
or  government,  except  shares  of  stock  in  any  bank,  corporation,  or 
limited  partnership,  that  may  be  liable  to  a  tax  on  its  shares  or  its 
capital  st(H^k  for  state  i)iir])oses  under  the  laws  of  this  Common- 
wealth, or  relieved  from  the  pa>  ment  of  tax  on  its  shares  or  capital 
Ftock  for  state  purposes  by  the  laws  of  this  Commonwealth ; 

(g)  All  moneys  loaned  or  invested  in  any  other  state,  territory, 
the  District  of  Columbia  or  any  foreign  country; 

(h)  All  other  moneyed  capital  in  the  hands  of  individual  citizens 
of  the  State : 

(i)  All  vehicles  used  in  transporting  passengeers  for  hire,  except 
steam  and  street  passenger  railway  cars,  owned,  used  or  possessed 
within  this  Commonwealth  by  any  person  or  by  any  corporate  bodv : 
and 

(j)    AH  annuities  yielding  annually  over  two  hundred  dollars. 

The  provisions  of  this  section  shall  not  apply: 

(a)  To  bank  notes,  or  notes  discounted  or  negotiated  by  any  bank 
or  banking  institution,  savings  institution  or  trust  company ; 

(b)  To  building  and  loan  associations,  or  to  savings  institutions 
having  no  capital  stock:  but  nothing  herein  contained  shall  be  con- 
strued to  exempt  individual  depositors  in  savings  institutions  hav- 
ing no  cai)ital  stock  from  an\'  taxation  to  which  such  depositors 
ma}  be  subject;  and  if  at  any  time,  any  persons,  or  bodies  cor- 
porate have  agreed  or  shall  hereafter  agree  to  issue  their,  or  its 
securities,  bonds  or  other  evidences  of  indebtedness  free  from  the 
said  four  mills  tax,  herein  provided  for,  or  have  agreed  or  shall 
hereafter  agree  to  pav  the  same,  nothinj^  herein  contained  shall  ])e 
so  construed  as  to  exempt  it  or  them  from  ]>aying  the  said  four  mills 
tax  on  any  of  such  securities,  bonds  or  other  evidences  of  indebted- 
ness, as  may  be  held,  owned  by,  or  owing  to  the  said  savings  insti 
tution  haviner  no  capital  stock; 

(c)  To  fire  companies,  firemen's  relief  associations,  life  or  fire 
insurance  corporations  having  no  capital  stock,  secret  and  bene- 
ficial societies,  labor  unions  and  labor  union  relief  associations,  and 
all  beneficial  organizations  payin^r  sick  or  death  benefits,  or  both, 
from  funds  received  from  xoluntary  contributions,  or  assessments 
u])on  members  of  such  associations,  societies  or  unions;  or 

(d)  To  bonds,  mortgages  and  other  securities  owned  in  their 
own  right  by  corporations,  limited  partnerships,  and  joint-stock  as- 

26      '  ' 


sociations  liable  to  a  tax  on  capital  stock  for  State  purposes,  but 
corporations,  limited  partnership  associations  and  joint-stock  asso- 
ciations, holding  such  securities  as  trustees,  executors,  admin- 
istrators, guardians,  or  in  any  other  manner,  shall  return  the  same 
and  pay  the  tax  imposed  by  this  section  upon  all  securities  so  held 
by  them  as  in  the  case  of  individuals. 

None  of  the  classes  of  property  made  taxable  by  this  section  for 
county  purposes,  shall  be  taxed  or  taxable  for  any  city,  borough, 
town,  township,  school  or  poor  purposes  or  for  State  purposes. 

Section  303.  RESIDRN  F  ALIENS  TAXABLE.  Any  un- 
naturalized foreign  born  person  who  lives  within  the  boundaries  of 
this  Commonwealth  shall  be  considered  a  resident  and  shall  be  sub- 
ject to  the  payment  of  all  taxes  levied  by  any  county,  city,  borough, 
town,  township,  school  or  poor  district,  in  the  same  manner  and  un- 
der the  same  penalties  as  citizens  of  this  Commonwealth. 

Section  304.  PROPERTY  EXEMPT  FROM  LOCAL  TAX- 
ATION.  The  following  classes  of  property  shall  be  exempt  from 

« 

all  county,  city,  borough,  town,  township,  school  and  poor  district 

taxes,  viz : 

(a)  All  churches,  meeting  houses,  or  other  regular  places  of 
stated  worship,  with  ground  thereto  annexed  necessary  for  the  oc- 
cupancy and  enjoyment  of  the  same; 

(b)  All  burial  grounds  not  used  or  held  for  private  or  corporate 
])rofit ;  and  all  lots,  or  the  right  of  sepulture  in*such  lots,  granted  to 
any  ])erson  or  family  by  any  incorporated  cemeter}'  company,  or 
church  or  religious  congregation,  within  any  common  inclosure  made 
by  such  company,  church,  or  congregation,  for  the  purpose  of  the 
perpetual  burial  of  the  dead,  so  long  as  such  lots  shall  be  used  or  held 
only  for  the  purposes  of  sepulture; 

(c)  All  hospitals,  universities,  colleges,  seminaries,  academies, 
associations  and  institutions  of  learning,  benevolence,  or  charit}  ,  with 
the  grounds  thereto  annexed  and  necessary  for  the  occupancy  and 
enjoyment  of  the  same,  founded,  endowed  and  maintained  by  the 
public  or  by  private  charity; 

(d)  All  school  houses  belonging  to  any  county,  city,  borough, 
town,  township,  or  school  district  with  the  ground  thereto  annexed 
and  necessary  for  the  occupancy  and  enjoyment  of  the  same ; 

(e)  All  court-houses,  jails,  poor-houses  and  all  other  ])ublic 
property  used  for  public  purposes  with  the  ground  thereto  annexed 
and  necessary  for  the  occupancy  and  enjoyment  of  the  same. 

Nothing  contained  in  clauses  (a),  (b),  (c),  (d),  and  (e)  of  this 
section,  shall  exempt  any  property,  real  or  personal  which  is  not  in 
actual  use  or  occupation  for  the  purposes  aforesaid,  and  from  which 
any  income  or  revenue  is  derived;  nor  shall  anything  in  anv  of  said 
clauses  exempt  any  property  real  or  personal  in  actual  use  and  oc- 

27 


cupation  for  the  purposes  aforesaid  unless  the  person  or  persons, 
association  or  corporation  so  using  or  occupying  the  same,  shall  be 
seized  of  the  legal  or  equitable  title  in  the  realty  and  possessor  of 
the  personal  property  absolutely. 

(f)  Any  building  which  shall  be  owned  and  occupied  by  a  free, 
public,  non-sectarian  library  and  the  land  on  which  it  stands  and 
that  which  is  immediately  and  necessarily  appurtenjuit  thereto,  not- 
withstanding the  fact  that  some  portion  or  portions  of  said  buildings 
or  lands  appurtenant  may  be  yielding  rentals  to  the  corporation  or 
association  managing  such  library,  if  the  net  receipts  of  such  cor- 
poration or  association  from  rentals  shall  be  used  solely  for  the  pur- 
pose of  maintaining  the  said  library  ; 

(g)  All  property,  including  buildings  and  lands  reasonably  neces- 
sary thereto,  provided  or  maintained  by  public  or  private  charity  and 
used  exclusively  by  museums,  or  art  galleries  and  not  used  for  pri- 
vate or  corporate  profit,  so  long  as  the  said  public  use  continues : 

(h)  All  playgrounds,  with  the  equipments  and  grounds  thereto 
annexed,  necessar}'  for  the  occupanc}  and  enjoyment  of  the  same, 
founded,  endowed,  or  maintained  by  public  or  private  charity,  which 
apply  their  entire  revenue  to  the  support  and  repair  of  such  play- 
grounds, and  to  increase  the  efficiency  and  facilities  thereof,  either 
in  ground  or  buildings  or  otherwise  and  for  no  other  purpose,  and 
owned,  leased,  possessed,  or  controlled  by  public  school  boards,  or 
properly  organized  and  duly  constituted  playground  associations 
and  approved  and  accepted  by  the  board  of  county  assessors  of  the 
county  in  which  such  playgrounds  arc  situated.  This  clause  shall 
not  exempt  from  taxation  any  property  real  or  personal  which  is 
not  in  actual  use  and  occupation  for  the  purposes  aforesaid  and  from 
which  any  income  or  revenue  is  derived ; 

(i)  All  bonds  and  mortgages  issued  by  the  trustees  of  any  State 
Normal  School  under  the  provisions  of  the  Act  of  May  twenty- 
second,  one  thousand  nine  hundred  and  one  (P.  L.  290)  entitled, 
"An  act  authorizing  the  trustees  of  any  State  Normal  School  of 
the  State  of  Pennsylvania  to  refund  its  bonded  indebtedness  at  a 
lower  rate  of  interest,  and  to  include  in  the  reissue  of  bonds  a 
limited  amount  of  additional  indebtedness,  contracted  prior  to  the 
passage  of  this  act,  for  the  erection  of  buildings  or  the  making  of 
other  improvements 

(i)  All  real  estate  of  public  service  corporations  necessary  for 
the  enjoyment  of  their  franchises;  and 

(k)  All  property  and  lands  owned  by  the  government  of  the 
United  States  and  by  the  Commonwealth  of  Pennsylvania,  but  such 
exemption  shall  not  apply  to  any  charges  placed  upon  any  such  lands 
for  county,  township  or  school  purposes. 


28 


ARTICLE  IV 


Annual  Assessments 

Section  401.  ANNUAL  ASSESSMENTS.  TRIENNIAL  AS- 
SESSMENTS ABOEISHEl).  It  shall  be  the  duty  of  the  board  of 
county  assessors  to  make  an  assessment  of  persons,  and  an  assess- 
ment and  valuation  of  all  property  and  subjects  of  taxation  for 
county,  city,  borough,  town,  townhip,  school  and  poor  purposes,  in 
the  year  one  thousand  nine  hundred  and  twenty-two  and  annually 
thereafter;  and  all  triennial  assessments  and  valuations  for  local 
taxation  purposes  as  now  existing  in  the  several  counties,  and  cities 
and  used  as  a  basis  for  the  collection  of  taxes  for  county,  city,  bor- 
ough, town,  township,  school  and  poor  purposes  are  hereby  abolished. 

Section  402.  OATH  OE  SUBORDINATE  ASSESSOR.  Each 
subordinate  assessor  before  assuming  the  duties  of  his  office  shall 
take  and  subscribe  the  following  oath  or  affirmation: 

"You  do  (swear  or  affirm)  that  you  will  support  the  Constitution 
of  the  United  States  and  the  Constitution  of  Pennsylvania ;  and  that 

you  will  perform  your  duty  as  subordinate  assessor  of  the  

 district  of  County  with  honesty 

and  fidelity,  accordin<>-  to  the  laws  of  this  Commonwealth,  and  with- 
out fear,  favor,  affection,  hatred,  malice  or  ill  will." 

The  oath  or  affirmation  herein  required  shall  be  filed  with  the 
board  of  county  assessors. 

Section  403.  ADOPTION  OE  UNIFORM  STANDARDS.  The 
subordinate  assessors  shall,  at  least  once  each  year  meet  with  the 
board  of  county  assessors  on  the  day  chosen  by  them.  At  such 
meeting  a  uniform  standard  shall  be  adopted  to  ascertain  the  actual 
value  of  all  property  made  taxable  by  existing  law.  In  adopting 
such  uniform  standard  there  shall  be  taken  into  consideration  (a) 
the  improvements  to  the  property,  (b)  proximity  to  the  market,  and 
(c)  other  advantages  of  situation,  as  well  as  (d)  the  amount  paid 
by  the  owner^  if  the  same  came  to  the  said  owner  through  purchstee, 
within  a  reasonable  time  prior  to  the  assessment  and  (e)  the  amount 
of  rents,  if  any,  demanded  and  received  during  the  year  next  preced- 
ing the  date  of  the  assessment. 

Section  404.  COUNTY  COMMISSIONERS  TO  PREPARE 
ASSESSMENT  MAPS  EOR  THE  USE  OE  THE  BOARD  OE 
COUNTY  ASSESSORS.  I  mmediately  after  the  passage  of.  this  act, 
the  county  commissioners  in  each  county  shall  cause  to  be  prepared^ 
if  not  already  prepared,  for  the  use  of  the  board  of  county  assessors, 
assessment  maps  of  all  lands  in  their  respective  county,  which  have 
been  maped,  plotted  or  laid  out  into  lots  and  blocks.  Said  assess- 
ment maps  shall  show  the  location  of  (a)  all  streets,  avenues,  courts 

29 


or  places  :  (b)  the  location  of  each  lot  with  respect  to  the  said 
streets,  avenues,  courts  or  places;  (c)  the  size  of  each  lot;  and  (d) 
the  number  of  each  lot  and  block.  The  said  maps  shall  be  prepared 
by  wards  where  cities,  boroughs  or  towns  are  divided  into  wards, 
and  the  blocks  in  each  ward  shall  be  niunbered  from  one  upwards, 
and  the  lots  in  each  block  shall  be  numbered  from  one  upwards. 
When  an}'  deed  is  presented  to  the  board  of  county  assessors  for 
registrati(^n  which  conveys  a  portion  of  a  lot  or  lots,  it  shall  be  the 
duty  of  the  board  of  county  assessors  to  note  the  said  change  on  the 
said  maps. 

Within  five  years  from  the  passage  of  this  act,  the  county  com- 
missioners in  each  county  shall  cause  assessment  maps  to  be  made 

of  all  lands  in  their  respective  county  which  are  not  plotted  into  lots 
and  blocks,  showing  (a)  the  roads  and  highways  ;  (b)  the  location 
of  the  said  lands  with  respect  to  said  roads  or  highways ;  (c)  the 
size  of  each  tract  by  acreage ;  (d)  the  portion  of  each  tract  which  is 
improved  land;  and  (e)  the  portion  which  is  wild  or  woodland,  by 
acreage.  A  separate  map  shall  be  made  for  each  township,  and  the 
properties  in  each  township  shall  be  numbered  from  one  upwards. 

The  said  county  commissioners  shall  cause  the  said  maps  to  be 
revised  and  brought  up  to  date  every  four  years  after  the  same  ha\  c 
been  prepared. 

Section  405.  PRFXEPTS  FOR  ANNUAL  ASSESSMENTS. 
RETURNS.  The  board  of  county  assessors  shall  between  the  first 
Monday  of  January,  and  tlie  first  day  of  February  of  each  year  issue 
their  precepts,  for  the  assessment  of  all  persons  and  the  assessment 
and  valuation  of  all  property  and  subjects  of  taxation,  to  the  sub- 
ordinate assessors  of  the  respective  districts  into  which  the  count}' 
has  been  divided.  The  subordinate  assessors  shall  complete  their 
assesments  and  valuations  in  the  manner  provided  in  this  act  and 
make  return  thereof  to  the  board  of  county  assessors,  not  later  than 
the  first  day  of  September  of  the  same  year. 

Section  406.  METHOD  OF  ASSESSMENT.  PENALTY.  The 
several  subordinate  assessors  shall  assess,  rate  and  value  all  prop- 
erty and  subjects  of  taxation  according  to  the  actual  value  thereof, 
and  at  such  rates  and  prices  for  which  the  same  would  bona  fide  sell 
after  full  public  notice  ;  and  all  customs  now  existing,  providing  for 
the  assessment  and  valuation  of  property  and  subjects  of  taxation 
at  any  other  rate  or  price  than  that  hereinbefore  provided  for,  are 
abolished,  prohibited  and  declared  unlawful.  They  shall  also  make 
a  just  and  perfect  list  of  all  male  and  female  persons  over  the  age  of 
twenty-one  years  resident  within  their  districts,  so  that  they  m^y 
'  be  charged  with  all  poll  taxes  assessed  by  the  various  districts,  and 
shall  a^rrange  the  same  in  alphabetical  order  according  to  the  several 
cities,  boroughs,  towns  and  townships  in  which  they  reside.    In  the 

30 


performance  of  their  duties  the  subordinate  assessors  shall  personally 
view  all  visible  pr()])erty  and  subjects  of  taxation  within  their  re- 
sj)ecti\'e  districts  and  shall  make  a  personal  house  to  house  canvass 
in  order  that  all  persons  chargeable  with  poll  taxes  may  be  accur- 
ately ascertained  and  assessed. 

In  the  making  of  assessments  the  subordinate  assessors,  when  so 
instructed  by  the  board  of  county  assessors,  shall  arrange  all  assess- 
ments and  valuations  of  real  property  according  to  the  location 
thereof  by  street  and  number,  but  in  all  such  cases,  persons  who  are 
assessed  for  the  payment  of  poll  taxes  only  shall  nevertheless  be 
listed  alphabetically. 

Any  subordinate  assessor  who  shall  fail  to  make  his  assessment 
in  the  manner  provided  in  this  section  or  who  shall  knowingly  and 
intentionally  omit,  neglect  or  refuse  to  assess  any  person  or  prop- 
erty or  subject  of  taxation  or  who  shall  knowingly  and  intentionally 
assess,  rate  and  value  any  property  or  subject  of  taxation  at  a  rate 
or  price  below  or  in  excess  of  that  which,  he  knows  and  l)elieves  the 
same  would  sell  for  at  a  bona  fide  sale  after  full  public  notice,  shall 
be  guilty  of  a  misdemanor  and  upon  conviction  thereof  shall  be  sen- 
tenced to  pay  a  fine  not  exceeding  five  hundred  dollars  or  undergo 
imprisonment  for  a  period  of  ninety  days,  or  both. 

Section  407.  REGISTRY  OF  DEEDS  AND  MORTGAGES. 
REGISTRATION  BEFORE  RECORDING  REQUIRED.  PEN- 
ALTY. A  registry  of  d^eds,  mortgages  and  conveyances  shall  be 
established  in  the  office  of  the  board  of  count}  assessors.  All  deeds, 
mortgages,  and  other  conveyances  shall  be  registerc(l  in  the  office 
of  the  board  of  county  assessors  before  being  entered  of  record  in 
the  office  of  the  recorder  of  deeds.  The  registry  of  deeds,  mort- 
gages and  other  conveyances  shall  show;  (a)  the  date  of  the  deed, 
mortgage  or  other  conveyance,  (b)  the  names  of  the  grantor,  mort- 
gagor and  grantee  or  mortgagee,  (c)  the  consideration  mentioned 
or  real  sum  of  mone\  secured  in  the  deed,  mortgage  or  con\  e\  ance, 
(d)  the  location  of  the  property  by  city,  borough  town  or  town- 
ship, (e)  the  acreage  or  dimensions  of  the  land  mortgaged  or  con- 
veyed, (f)  if  the  conveyance  by  a  lot  or  lots  on  a  recorded  plan,  the 
number  or  numbers  of  the  same,  (g)  in  the  case  of  mortgages,  a 
brief  description  of  the  real  estate  u])on  which  such  mortgage  is 
secured  and  (h)  the  date  or  several  dates  u])on  which  the  sum  or 
portion  of  the  sum  of  any  mortgage  shall  become  due  and  payable. 
All  assignments  of  mortgages  and  all  other  articles  of  agreement 
given  to  secure  the  payment  of  money  shall  be  likewise  registered 
with  the  board  of  county  assessors  before  they  are  entered  of  record 
in  the  office  of  the  recorder  of  deeds.  All  mortgages,  assignments 
and  articles  of  agreement  given  to  secure  the  payment  of  money 
shall  have  attached  thereto  a  certificate  setting  forth  the  precise 


31 


residence  of  the  mortgagee,  assignee  or  person  entitied  to  interest. 
Any  recorder  of  deeds  who  shall  permit  or  allow  any  deed,  mortgage, 
assignment,  article  of  agreement  or  otheer  conveyance  to  be  recorded 
before  the  same  shall  be  registered  with  the  board  of  county 
assessors,  shall  be  subject  to  the  payment  of  a  penalty  of  one  hundred 
dollars  to  be  recovered  as  debts  of  hke  amount  are  now  by  law  re- 
coverable. 

Prior  to  each  annual  assessment  the  board  of  county  assessors 
shall  deliver  to  the  subordinate  assessors  a  statement  of  all  deeds, 
mortgages,  assignments,  articles  of  agreement  and  conveyances 
within  their  respective  districts  during  the  preceding  year  together 
with  all  information  regarding  such  deeds,  mortgages  and  convey- 
ances in  their  possession. 

Section  408.  SUBORDINATE  ASSESSORS  TO  ASCERTAIN 
OWNERS  OF  RE\L  ESTATE.  Each  subordinate  assessor,  in 
making  the  assessment  within  his  district,  shall  ascertain  as  certainly 
as  possible,  from  the  statements  furnished  by  the  board  of  tounty 
assessors  and  from  any  other  sources,  the  name  of  the  owner  of  each 
tract,  piece,  parcel  arid  lot  of  ground  and  the  improvements  and 
minerals  thereon  in  his  district,  and  assess  the  same  accordingly. 

Section  409.  ASSESSIMENTS  TO  SHOW  NAMES  AND 
RESIDENCES  OF  TAXABLE  INHABITANTS.  The  subordi- 
nate assessors  shall,  in  their  assessments  state  the  names  and  sur- 
names and  the  address  of  each  taxable  inhabitant,  stating  the  street 
and  number  of  the  house  in  which  such  taxable  inhabitant  resides. 
In  all  cases  where  such  taxable  inhabitant  resides  in  a  house  not 
having  a  street  and  number  address,  the  name  of  the  owner  of  the 
house  and  his  or  her  address,  as  definitely  as  possible,  shall  be  given. 

Section  410.  DISTINCTION  liETWEEN  SEATED  AND 
UNSEATED  LANDS  ABOLISHED.  REAL  ESTATE  AS- 
SESSED WITHOUT  DEDUCTION  FOR  ENCUMBRANCES. 
All  distinctions  now  existing  classifying  lands  as  seated  or  unseated 
are  hereby  abolished,  and  the  subordinate  assessors  shall  hereafter 
assess  all  land  as  land  without  any  such  distinction.  All  real  estate 
shall  be  assessed  at  its  actual  value  without  any  deduction  on  ac- 
count of  any  ground  rent,  dower,  mortgage  or  other  encumbrance 
thereon  and  shall  be  taxed  accordingly. 

Section  411.  LANDS,  IMPRO\  EMENTS  AND  MINERALS 
TO  BE  ASSESSED  SEPARATELY.  In  assessing  real  estate  all 
improvements  thereon  shall  be  valued  and  assessed  separately  from 
the  land.  In  assessing  minerals  the  same  shall  be  assessed  sep- 
arately and  apart  from  the  surface  regardless  of  the  fact  that  the 
minerals  and  the  surface  lands  are  owned  by  the  same  person, 
copartnership,  association  or  corporation. 


32 


Section  412.  TIMBER  AND  CLEARED  LAND  TO  BE 
DESIGNATED  SEPARATELY.  EXEMPT  PROPERTY  TO 
BE  RETURNED.  In  making  assessments,  the  subordinate  asses- 
sors shall  make  a  separate  return  of  all  timber  land  in  their  respective 
districts  by  specifying  in  separate  columns  how  many  acres  of 
cleared  land  each  tract  contains  and  how  many  acres  of  timber  land. 
They  shall  also,  in  a  separate  list,  tHMHI^^  property  within  their 
respective  districts  which  is  exempt  bylaw  from  taxation. 

Section  413.  ASSESSMENT  OF  GROUND  RENTS.  The 
subordinate  assessors  shall,  in  assessing  ground  rents,  where  there 
is  no  provision  made  in  ground  rent  deeds  that  the  lessee  shall  pay 
the  taxes  thereon,  estimate  and  assess  such  ground  rents  to  the 
owners  thereof.  In  all  other  cases  the  ground  rent  shall  be  assessed 
to  the  lessee. 

Section  414.  ASSESSMENT  OF  PROPERTY  OF  DE- 
CEDENTS. When  any  person  shall  die,  leaving  real  or  personal 
estate,  subject  fro  taxation,  such  property  may,  so  long  as  the  same 
shall  belong  to  the  estate  of  such  deceased  person,  be  assessed  and 
taxed  in  the  name  of  the  decedent,  his  personal  representatives  or 
his  heirs,  or  in  the  name  of  any  of  them.  In  taxing  property  in  the 
names  of  the  personal  representatives  or  heirs,  it  shall  not  be  neces- 
sary to  designate  them  by  their  given  names  or  by  their  surnames. 

Section  415.  ASSESSMENT  OF  LANDS  AND  MINERALS 
DIVIDED  BY  COUNTY,  CITY,  BOROUGH  AND  TOWNSHIP 

LINES.  Wherever  county  lines  divide  a  tract  of  land,  the  tract 
shall  be  assessed  in  the  county  in  which  the  mansion  house  is  situate. 

Where  township  lines  divide  a  tract  of  land,  the  tract  shall  be 
assessed  in  the  township  where  the  mansion  house  is  situate. 

Where  a  tract  of  land  lies  partly  within  one  or  more  townships 
and  partly  within  a  borough  or  city  so  much  thereof  as  lies  within 
the  township  or  townships  shall  be  assessed  therein  and  the  re- 
mainder shall  be  assessed  in  the  borough  or  city  notwithstanding 
that  the  mansion  house  of  the  tract  is  located  in  the  borough  or 
city. 

Where  the  dividing  line  between  any  two  townships,  or  between 
any  township  and  borough  shall  pass  through  the  mansion  house  of 
any  tract  of  farm  land,  the  owner  of  such  tract  may  choose  as  the 
place  of  residence  either  of  the  townships  or  the  borough,  by  giving 
a  written  notice  of  his  election  to  the  board  of  county  assessors, 
v^  hich  election  shall  be  binding  on  the  owner  and  occupants  of  such 
mansion  house  and  on  future  owners  thereof.  In  case  of  the  neglect 
or  refusal  to  make  an  election,  the  persons  occupying  said  mansion 
house  shall  be  regarded  as  residing  within  the  township,  wherein 
hes  the  greater  portion  of  the  land  and  the  assessors  shall  in  such 

as 

3 


case,  or  when  the  owner  of  the  land  elects  that  the  place  of  residence 
of  the  occupants  of  saifl  mansion  house  shall  be  in  the  township, 
assess  such  persons  anrl  the  farm  on  which  such  mansion  house  is 
erected  in  the  township. 

Where  lands  underlaid  with  minerals  are  divided  by  county,  town- 
ship, borough  or  city  lines,  such  minerals  shall  be  assessed  in  the 
county,  township,  borough  or  city  in  which  it  actually  lies. 

Section  416.  ASSESSMENTS  WHERE  PROPERTY  UNDIS- 
CLOSED OR  FALSE  RETRUNS  MADE.  If  any  subordinate 
assessor  shall  have  reason  to  believe  that  any  person  or  corporation 
has  rendered  a  false  statement  of  property  or  of  any  subject  made 
taxable  by  law.  or  has  not  made  a  full  disclosure  of  the  same,  he 
shall  return  what  he  shall  believe  to,  be  the  full  value  and  amount 
theerof  to  the  board  of  county  assessors.  If  the  person  or  corpor- 
ation thus  assessed  shall  feel  aggrieved,  an  appeal  may  be  had, 
from  such  assessment.  The  board  of  county  assessors  may  ad- 
minister an  oath  or  affirmation  to  the  person  or  principal  officer  of 
the  corporation  taking  such  appeal,  touching  the  \  alue  and  amount 
of  their  property  or  any  subject  made  taxable,  and  if  they  deem  an 
abatement  proper  the  same  shall  be  made.  The  board  of  county 
assessors  may  also  receive  other  evidence. 

Section  417.  PENALTY  ON  SUBORDINATE  ASSESSORS. 
Any  subordinate  assessor  having  taken  upon  himself  the  duties  of 
his  office  who  shall  neglect  or  refuse  to  comply  with  any  lawful  order 
or  warrant  issued  to  him  by  the  board  of  county  assessors,  or  w^ho 
shall  neglect  or  refuse  to  i)erform  the  duties  enjoined  upon  him  by 
law,  or  who  shall  refuse  to  assess  and  return  any  person  whom  he 
knows  to  be  liable  to  assessment,  shall  forfeit  a  sum  not  exceeding 
fifty  dollars,  to  be  recovered  by  the  county  as  debts  of  like  amount 
are  recoverable. 

SECTTOX  418.  RETURN  OF  PERSONAL  PROPERTY  TAX- 
ABLE FOR  COUNTY  PURPOSES.  The  board  of  county 
assessors  shall  annually  furnish  the  subordinate  assessor  with  blanks 
prepared  by  them  for  the  return  of  personal  property  made  taxable 
for  county  ])urposes.  The  subordinate  assessors  shall  furnish  a 
copy  of  the  same  to  ever}'  taxal)le  i)erson.  co])artnership,  unincor- 
porated association,  joint-stock  association,  limited  partnership,  and 
corporation  in  his  respective  district,  or  to  any  officer,  agent,  or  em- 
ploye found  at  the  place  of  business  of  any  siich  limited  partnership 
or  corporation  in  his  district.  L^pon  such  blank  each  taxable  per- 
son, copartnership,  unincorporated  association,  limited  partnershi]), 
joint-stock  association  and  corporati(^n.  shall,  respectively,  make  re- 
turn annually  to  the  subordinate  assessor  of  the  aggregate  amount 
of  all  the  different  classes  of  personal  property  made  taxable  by 

3^ 


section  three  hundred  and  two,  article  three  of  this  act  for  county 
purposes,  held,  owned,  or  possessed  by  such  person,  copartnershi]^ 
unincorporated  association,  limited  partnership,  joint-stock  associa- 
tion, or  corporation  in  his,  or  its  own  right,  or  as  trustee,  agent,  at- 
torney-in-fact or  in  any  other  capacity  for  the  use  or  advantage  of 
any  other  person,  persons,  copartnership,  unincorporated  associa- 
tion, limited  partnership,  joint-stock  association,  or  corporation. 
This  return  shall  be  made  and  sworn  or  affirmed  to  by  such  taxable 
person,  and  in  the  case  of  copartnershi])s,  unincor])orated  associa- 
tions, and  joint-stock  associations,  by  some  member  thereof,  and,  in 
the  case  of  limited  partnerships  and  corporations,  by  the  president, 
chairman,  treasurer  or  general  partner  thereof.  Any  corporation, 
joint-stock  association,  or  limited  partnership  doing  business  in 
more  than  one  county,  shall  make  such  return  only  in  the  county 
in  which  its  principal  office  is  situated. 

Section  419.  AFFIDAVIT  TO  PERSONAL  PROPERTY  RE- 
TURN. PENALTY.  The  affidavit  required  by  the  last  preceding 
section  shall  be  made  before  the  subordinate  assessor,  or  some  other 
person  authorized  to  administer  oaths,  and  shall  set  forth  that  the 
return  is  full,  true,  and  correct  to  the  best  of  affiant's  knowledge 
and  belief.  Any  person  or  officer  who  shall  wilfully  and  corrupitly 
make  a  false  and  fraudulent  return  shall  be  guilty  of  wilful  and  cor- 
rupt, per  jury. 

Section  420.  SUBORDINATE  ASSESSORS  NOT  TO  RE- 
CEIVE FEE  FOR  AFFIDAVITS  TO  RETURNS.  RETURNS 
WITHOUT  AFFIDAVITS  NOT  TO  BE  ACCEPTED.  PEN- 
ALTY. The  subordinate  assessors  may  administer  the  oath  or  af- 
firmation to  any  person  or  officer  making  the  return  prescribed  by 
this  act  but  they  shall  receive  no  fee  for  such  service.  Any  subordi- 
nate assessor  who  shall  accept  such  return  from  any  person  or  of- 
ficer, without  requiring  such  oath  or  affirmation,  or  who  shall  make 
any  charge  for  administering  such  oath  or  affirmation,  shall  be 
guilty  of  a  misdemeanor,  and  upon  conviction  shall  be  sentenced  to 
pay  a  fine  not  exceeding  five  hundred  dollars. 

Section  421.  ESTIMATED  RETURNS  OF  PERSONAL 
PROl^ERTY  W  HERE  NO  RETURN  MADE.  PROCEDURE. 
REVISION  AND  CORRECTION.  PENALTY.  Upon  the  re- 
fusal or  failure  of  any  taxable  person,  copartnership,  unincorporated 
association,  limited  partnership,  joint-stock  association,  or  corpor- 
ation, to  make  a  return  verified  by  oath  or  affirmation  as  hereinbefore 
required,  within  ten  days  after  being  notified  so  to  do,  the  subordi- 
nate assessor  shall  make  a  return  for  such  taxable  person,  copartner- 
ship, unincorporated  association,  joint-stock  association,  limited 
partnership,  or  corporation  from  the  best  information  he  can  obtain. 
He  shall  examine  the  records  and  lists  of  judgments  and  judgments 

35 


returned  by  the  prothonotary,  and  clerk  of  the  court  of  common 
pleas,  and  the  registry  of  mortgages  and  assess  such  defaulting  per- 
son, copartnership,  unincorporated  association,  joint-stock  associa- 
tion, hmited  partnership,  or  corporation  with  the  amounts  of  all 
such  liens,  with  interest  thereon,  and  add  thereto  the  amount  of  all 
taxable  property  obtained  from,  all  other  sources  of  information, 
llie  board  of  county  assessors  shall  revise  and  correct  this  return 
according  to  the  best  information  they  can  command  from  the 
records  in  their  office  or  other  sources.  They  shall  send  for  persons 
and  papers,  and  may  administer  oaths  or  affirmations.  To  the  re- 
vised and  corrected  estimated  return  the  board  of  county  assessors 
shall  add  fifty  per  centum.  The  aggregate  amount  so  obtained  shall 
in  each  case  be  the  basis  for  taxation. 

Section  422.  SUBSTITUTION  OF  PERSONAL  PROPERTY 
RETURNS  FOR  ESTIMATED  RETURNS.  If  any  taxable  per- 
son, copartnership,  unincorporated  association,  limited  partnership, 
joint-stock  association  or  corporation,  on  or  before  the  day  fixed 
for  appeals  from  assessments,  shall  present  reasons  supported  by 
oath  or  affirmation,  satisfactory  to  the  board  of  county  assessors, 
excusing  the  failure  to  make  a  return  such  as  should  have  been  made 
to  the  subordinate  assessors,  and  shall  then  make  such  return,  the 
board  of  county  assessors  may  substitute  such  return  for  that  re- 
turned by  the  subordinate  assessor  and  corrected. 

Section  423.  CONSPIRACIES  TO  MAKE  FALSE  PER- 
SONAL PROPERTY  RETURNS.  PENALTY.  If  any  subordi- 
nate  assessor  and  any  taxable  person  or  member  of  any  copartner- 
ship or  unincorporated  association,  or  officer,  stockholder  or  mem- 
ber of  any  limited  partnership,  joint-stock  association,  or  corpora- 
tion, shall  agree  or  enter  into  any  arrangement  or  understanding 
that,  upon  the  failure  of  such  taxable  person,  copartnership,  unin- 
corporated association,  limited  partnership,  joint-stock  association 
or  corporation,  to  make  the  return  required  b}  law  to  be  made,  such 
subordinate  assessor  shall  return  a  less  amount  of  property  made 
taxable  than  should  have  been  returned  by  such  taxable  person, 
copartnership,  unincorporated  association,  limited  partnership, 
joint-stock  associaticm,  or  corporation,  the  persons  entering  into 
such  agreement,  arrangement  or  understandings,  shall  be  guilty  of 
conspiracy,  and  upon  conviction  thereof  shall  be  sentenced  to  pay 
a  fine  not  exceeding  one  thousand  dollars,  and  to  undergo  an  im- 
I)risonment  either  at  labor  by  separate  or  solitary  confinement  or  to 
simple  imprisonment,  not  exceeding  three  years. 

Section  424.  RECORDER  OF  DEEDS  TO  CERTIFY 
RECORD  OF  MORTGAGES,  ETC.  SATISFIED.  TO  BOARD 
OF  COUNTY  ASSESSORS.   The  recorder  of  deeds  shall  keep  a 


36 


daily  record  of  the  names  of  the  parties  to  all  mortgages  and  articles 
of  agreement  for  the  payment  of  money,  which  shall  have  been  that 
day  satisfied  of  record.  The  recorder  shall,  on  the  first  Monday  of 
each  month,  file  the  said  daily  record  in  the  office  of  the  board  of 
county  assessors,  and  attach  his  certificate  thereto. 

Section  425.  PRO'l^i iONOTARIKS,  ETC.  TO  CERTIFY 
RECORD  OF  JUDGMENTS,  ETC.  TO  BOARD  OF  COUNTY 
ASSESSORS.  The  nrothonotary  or  clerk  of  the  court  of  common 
pleas  shall  keep  a  daily  record,  separate  from  all  other  records,  of 
every  judgment,  or  instrument,  securing  a  debt,  entered  of  record 
in  his  ofifice,  which  daily  record  shall  set  forth  the  following-  infor- 
mation, to-wit:  (a)  The  date  of  the  instrument  or  judgment,  (b)  the 
names  of  the  plaintiff  and  defendant,  together  with  the  precise 
residence  of  the  plaintiff  or  person  to  whose  use  such  judgment  or 
obligation  to  pay  money  is  marked,  whenever  such  residence  can  be 
ascertained,  (c)  the  real  sum  secured,  and  (d)  the  date  or  dates  when 
the  sum  or  portion  of  the  same  shall  become  payable,  with  (e)  the 
further  information  wdiethcr  any  bonds  or  judgments  are  accom- 
panied with  mortgage,  and  also  (f)  the  number  of  every  judgment 
or  instrument  securing  a  debt,  together  with  (g)  the  amount  of 
same,  which  shall  have  been  that  day  satisfied,  and  (h)  the  names 
of  the  plaintiff  and  defendant  thereto.  He  shall  file  such  daily 
record  in  the  office  of  the  board  of  county  assessors  on  the  first 
Monday  of  each  month,  and  attach  their  certificate  thereto. 

Section  426.  CERTIFICATION  OF  RECORD  OF  MORT- 
GAGES TO  COUNTIES  WHERE  PARTIES  SUBJECT  TO 
TAX  ARE  RESIDENT.  The  board  of  county  assessors,  upon  ob- 
taining record  of  the  existence  within  any  county,  of  said  mort- 
gages and  other  obligations,  that  shall  be  owned  by  a  person,  co- 
partnership, association,  limited  partnership,  joint-stock  association 
or  corporation,  resident  or  doing  business  within  this  Common- 
wealth, and  not  a  resident  of  said  county,  and  in  the  case  of  a  cor- 
poration, limited  partnership,  or  company  not  having  its  principal 
office  within  said  county,  shall  transmit  a  certified  statement  of  said 
record  to  the  board  of  county  assessors  or  board  of  revision  of  taxes 
of  the  proper  county  or  city  wherein  said  person  is  domiciled,  or 
wherein  said  copartnership,  association,  limited  partnership,  joint- 
stock  association  or- corporation  does  business  or  maintains  its  prin- 
cipal office,  and  shall  also  transmit  to  the  board  of  county  assessors 
or  board  of  revision  of  taxes  a  certified  statement,  whenever  it  shall 
appear  from  the  record  that  said  .mortgages  and  other  obligations 
are  satisfied,  which  upon  its  receipt  shall  be  filed  of  record  by  the 
board  of  county  assessors  or  board  of  revision  of  taxes. 


37 


Section  427.  STATEMENT  OF  MORTGAGES,  ETC.  TO  BE 
FURNISHED  TO  SUBORDINATE  ASSESSORS.  The  board  of 
county  assessors,  upon  the  receipt  of  the  daily  records  from  the  of- 
fices of  the  recorder  or  prothonotary  or  clerk,  shall  file  the  same  in 
their  office,  and  on  or  before  the  time  of  making  the  assessment  in 
any  year,  prepare  from  the  said  records  and  from  the  registry  of 
mortgages  in  its  office,  a  statement,  showing  as  far  as  practicable 
the  number  and  amount  of  said  mortgages  and  all  other  taxable 
obligations,  and  names  of  the  parties  thereto  in  each  district.  The 
statement  shall  be  delivered  to  the  subordinate  assessor  of  each  dis- 
trict, respectively,  before  said  officers  shall  enter  upon  the  discharge 
of  their  proper  duties. 

Section  428.  COMPARISON  OF  MORTGAGE,  ETC.  STATE- 
MENT WITH  PERSONAL  PROPERTY  RETURN.  The 
subordinate  assessors  shall,  in  making  up  their  valuations  of  money 
at  interest,  compare  the  return  made  by  each  person,  copartnership, 
association,  limited  partnership,  joint-stock  association  or  corpora- 
tion, with  the  statements  furnished  them  by  the  board  of  coimty 
assessors.  If  the  amount  of  said  mortgages  or  other  obligations,  as 
contained  in  said  statement,  shall  exceed  the  amount  set  forth  in 
the  return  of  any  person,  copartnership,  association,  limited  part- 
nership, joint-stock  association,  or  corporation,  the  subordinate  as- 
sessors shall  note  the  fact  and  make  return  of  the  same  to  the  board 
of  county  assessors. 

Section  429.  ADDITIONS  TO  PERSONAL  PROPERTY  RE- 
TURNS BY  THE  BOARD  OF  COUNTY  ASSESSORS.  In  all 
cases  where  any  person,  copartnership,  association,  limited  partner- 
ship, joint-stock  association  or  corporation  has  returned  a  less 
amount  of  money  at  interest  than  appears  from  the  records  in 
possession  of  the  board  of  county  assessors,  the  board  shall  there- 
upon raise  the  valuation  the  personal  property  of  such  person, 
copartnership,  association  or  limited  partnership,  joint-stock  associa- 
tion or  corporation,  to  the  amount  set  forth  in  such  records,  and 
shall  forthwith  notify  the  persons,  copartnerships,  associations,  lim- 
ited partnerships,  joint-stock  associations,  or  corporations  interested 
of  the  increase  of  valuation,  and  that  the  same  is  subject  to  appeal 
at  the  same  time  and  in  the  same  manner  as  the  original  assessment. 

Section  430.  PENALTY  UPON  OFFICERS  IN  CONNEC- 
TION WITH  PERSONAL  PROPERTY  RETURNS.  Any  wil- 
ful failure  on  the  part  of  a  piember  of  the  board  of  county  assessors, 
subordinate  assessors,  recorder '  of  deeds,  prothonotary,  or  clerks 
of  courts,  to  carry  out  the  duties  imposed  upon  them  by  the  sev- 
eral preceding  sections  of  this  article,  shall  be  a  misdemeanor,  and 


58 


upon  conviction,  any  such  person  shall  be  sentenced  to  pay  a  fine 
not  exceeding  five  hundred  dollars,  and  to  undergo  an  imprison- 
ment not  exceeding  one  year. 

•Section  431.  FEES  FOR  CKK  I  J  MCATIOX  OF  PERSONAL 
PROPERTY  RECORDS.  Recorders  of  deeds,  prothonotaries,  and 
clerks  of  the  court  of  common  pleas  shall  be  entitled  to  receive  ten 
cents  for  each  judgment,  lien,  assignment  or  satisfaction,  reported 
to  the  board  of  county  assessors.  The  fees  shall  be  paid  by  the 
county  treasurer  on  the  presentation  of  proper  vouchers,  and  shall  be 
applied  in  like  manner  as  other  fees  received  by  such  recorders, 
prothonotaries  and  clerks.  No  fee  shall  be  allowed  in  any  case  where 
the  residence  of  any  plaintiff,  or  assignee  is  omitted  in  such  report. 
The  aggregate  amount  allowed  any  prothonotary,  recorder  of  deeds 
or  clerk  of  the  courts  shall  not  exceed  the  sum  of  six  hundred  dollars 
per  annum. 

Section  432  TAXPAYERS  PERMITTED  TO  EXAMINE  RE- 
TURNS. From  the  time  of  the  filing  of  the  returns  by  the  subordi- 
nate assessors  in  the  office  of  the  board  of  county  assessors  until 
the  day  fixed  for  appeals,  any  taxable  inhabitant  of  the  county,  may 

examine  the  returns  of  the  subcndinate  assessors. 

Section  433.  ASSESSMENT  OF  PERSONS  FOR  ELECTION 
I*URPOSES.  Any  citizen  whose  name  may  have  been  omitted  from 
the  assessment  or  who  has  moved  into  any  election  district  sub- 
se(|uent  to  the  making  of  an  assessment  and  who  desires  to  vote, 
ma\'  apply  in  person  to  the  board  of  county  assessors  at  any  time 
at  least  sixty  days  before  any  general  or  municipal  election.  The 
board  of  county  assessors  shall  thereupon  enter  the  name  of  such 
citizen  upon  the  assessment  for  the  year  previous  and  shall  imme- 
diately certify  the  name  of  such  person  to  the  count\-  tax  collector 
<'!nd  cause  the  same  to  br  entered  upon  the  proi)er  du]>licate  for  the 
>  ear  in  which  such  person  applies,  and  shall  charge  such  person  with 
the  proper  amount  of  county  poll  tax.  Such  person,  for  the  purpose 
of  qualifying  himself  or  herself  to  vote  may  pay  such  county  poll 
tax  to  the  county  tax  collector  at  any  time  at  least  thirty  days  before 
such  election,  and  the  countv  tax  collector  is  herebv  authorized  to 
recei\e  and  receipt  for  the  same. 

ARTICLE  V 
Revisions.   Appeals  From  Assessments 

Section  501.    EXAMINATIONS  OF  ASSESSORS'  RETURNS. 
I'he  board  of  county  assessors  shall  immediately,  after  the  first  day 
<'f  September  of  each  year,  examine  and  inquire  into  the  returns 


39 


made  by  the  several  subordinate  assessors,  and  ascertain  whether 
the  assessments  and  valuations  ha\'e  been  made  in  conformity  with 
this  act,  and  whether  all  property  and  subjects  liable  to  taxation  for 
county,  city,  borough,  town,  township,  school  and  poor  purposes 
have  been  valued  at  the  actual  value  thereof  and  at  a  sum  not  less 
than  the  same  would  bring:  at  a  bona  fide  sale  after  full  public  notice. 

Section  502.  CONFORMITY  WITH  LEGAL  STANDARD  OF 
VALUATION  REQUIRED.  It  shall  be  unlawful  for  the  board  of 
county  assessors,  in  revising  valuation  and  in  disposing  of  appeals, 
to  adopt  any  standard  or  system  for  the  valuation  of  property  and 
subjects  other  than  that  fixed  by  the  preceding  section,  and  that  fixed 
by  this  act  for  subordinate  assessors,  and  all  customs  now  existing  pro- 
viding for  the  revising  of  valuations  at  any  other  rate  or  price  than 
that  hereinbefore  provided  or  for  the  equalizing  of  valuations  are 
abolished,  prohibited  and  declared  unlawful. 

Section  503.  ASSESSMENT  OF  OMITTED  SUBJECTS  AND 
PERSONS.  The  board  of  county  assessors  shall  have  power  to  add 
to  the  assessment  of  any  district,  after  the  same  has  been  returned 
by  the  subordinate  assessor,  and  prior  to  the  day  fixed  for  aj^jxal 
for  the  district,  any  property  or  subject  of  taxation,  or  the  name  of 
any  taxable  person  omitted  by  any  subordinate  assessor,  and  to 
assess,  rates  and  value  the  same  with  like  powers  as  the  subordinate 
assessors. 

Section  504.  COMMILNICATIONS  AS  TO  LOW  ASSESS 
MENTS.  REVISIONS  TO  BE  CONTINUED  UNTIL  COM- 
PLETED.  The  board  of  county  assessors  shall  consider  the  writ- 
ten communication  of  any  taxable  inhabitant  or  of  the  corporate 
authorities  of  any  city,  borough,  town,  township,  school  or  ])0(^r 
district,  relative  to  the  valuation  of  any  proj^erty  or  sul)ject  of  tax- 
ation which  they  believe  to  have  l)een  assessed  too  low.  and  shall 
raise  such  valuation  to  the  amount  required  by  law.  The  board 
cf  county  assessors  shall  continue  in  session  from  day  to  day  until 
all  of  the  assessments  have  been  revised,  as  required  by  this  act. 

Section  505.  TRANSCRIPTS  OF  ASSESSMENTS  APPEALS 
AND  NOTICES  THEREOF.  When  the  returns  of  the  subordinate 
assessors  have  been  revised,  by  the  board  of  county  assessors,  they 
shall  make  transcripts  of  the  same  by  cities,  boroughs,  towns  and 
townships  and  forward  them  to  the  subordinate  assessors,  and  shall, 
at  the  same  time  fix  the  day  or  days  when  appeals  from  the  respec' 
tive  districts  or  cities,  boroughs,  towns,  and  townships  will.be 
heard.  The  subordinate  assessors  shall  give  written  or  printed 
notice  at  least  five  days  before  the  day  fixed  for  appeals,  to  ever>' 
taxable  inhabitant  of  his  district,  of  the  property  and  subjects  of 
which  he  or  she  stands  rated  and  assessed,  the  amount  of  their 


40 


assessments,  and  of  the  time  and  place  of  appeal.  Each  taxable 
inhabitant  is  authorized  to  enter,  with  the  board  of  county  assessors, 
an  appeal  from  his  or  her  assessment  and  valuation  as  returned  and 
revised. 

Section  506.  NOTICES  TO  AND  APPEALS  BY  MUNICIPAL 
DISTRICTS.  The  board  of  county  assessors  shall  give  written  or 
printed  notice  to  the  corporate  authorities  of  the  several  counties, 
cities,  boroughs,  towns,  townships,  school  districts  and  poor  dis- 
tricts of  the  time  and  phice  lixcd  for  appeals.  The  corporate 
authorities  of  any  county,  city,  borough,  town,  township,  school  dis- 
trict and  poor  district  are  empowered  to  appeal  to  the  board  of 
county  assessors,  from  any  assessment  made  by  the  subordinate 
assessors  and  revised  by  the  board  of  county  assessors,  in  the  same 

manner  and  with  like  effect  as  if  taken  by  a  taxable  inhabitant. 

.  I' 

Section  507.  SUBORDINATE  ASSESSORS  TO  ATTEND 
APPEALS.  The  subordinate  assessors  shall  attend,  at  the  time 
and  place  fixed  for  the  appeals  for  their  respective  districts  or  ter- 
ritory within  their  respective  districts,  to  prevent  impositions  being 
practiced  upon  the  board  of  county  assessors  by  parties  appealing. 

Section  508.  APPEALS  TO  BE  IN  WRITING.  Each  taxable 
l>erson,  county,  city,  borough,  town,  township,  school  district  and 
poor  district  taking  any  appeal  as  hereinbefore  provided  shall  re- 
duce the  same  to  writing  and  shall  set  forth  in  such  detail,  as  may 
be  feasible,  the  particular  assessment  or  valuation  appealed  from  and 
the  reasons  therefor. 

Section  509.  BOARD  OF  COUNTY  ASSESSORS  TO  HEAR 
TESTIMONY,  SUMMON  WITNESSES  AND  ADMINISTER 
OATHS.  PENALTY.  In  hearinj^  appeals  and  in  the  correction 
of  personal  property  returns,  the  board  of  county  assessors  shall 
receive  such  testimony  as  may  be  offered  touching  the  merits  of  the 
appeal,  and  may  subpoena  any  persons  who  in  their  judgment  are 
capable  of  assisting  the  board  in  arriving  at  proper  conclusions. 
Any  county  assessor  is  empowered  to  administer  oaths  and  affirma- 
tions to  persons  coming  before  them  on  appeals  or  in  obedience  to 
any  subpoena.  In  case  any  person  subpoenaed  shall  refuse  to  ap- 
pear before  the  board  of  county  assessors  or  shall  refuse  to  testify, 
the  board  may  present  its  petition  to  the  Court  of  Common  Pleas 
of  the  county  setting  forth  the  facts  and  thereupon  the  court  shall 
issue  its  subpoena  commanding  such  person  to  appear  before  it,  and 
there  to  testify  to  such  matters  as  may  be  inquired  into  by  the  board 
of  county  assessors.  Any  person  w^ho  sfiall  fail  or  refuse  to  obey 
any  subpoena  so  issued  by  the  court  or  who  shall  refuse  so  to  testify 
shall  be  punished  for  contempt.    The  board  of  county  assessors,  may 


41 


provide  for  the  payment  from  the  county  treasury,  of  reasonable 
witness  fees  to  any  person  who  may  he  summoned  to  testify  before 
them  on  any  matter  other  than  his  or  her  own  assessment  or  return. 

Section  510.  REVISION  AFTER  APPEALS.  Immediately 
after  the  appeals  are  over,  the  board  of  county  assessors  shall  revise 
the  assessments  and  valuali(^ns  and  shall  proceed  to  ascertain  the 
total  assessed  \  aluation  of  property  and  subjects  taxable  for  county 
purposes  and  for  other  local  purposes  within  the  respective  cities, 
boroughs,  towns,  townships,  school  districts  and  poor  districts. 

Section  511.  LEGALITY  OF  RLVISED  ASSESSMENTS. 
All  assessments  and  valuations  as  finally  revised,  and  not  appealed 
from  to  the  Court  of  Common  Pleas  or  the  Supreme  or  Superior 
Court  as  hereinafter  provided,  shall  be  legal  and  valid  assessments 
and  valuations,  and  shall  not  thereafter  be  subject  to  any  chanj^e  or 
correction,  notwithstanding  any  defect,  error,  or  illegality  in  the 
same. 

Section  512.  TOTAL  VALUATIONS  TO  BE  CERTI Fl E I )  TO 
MUNICIPAL  DISTRICTS.  LEVIES  BY  MUNICIPAL  DIS- 
TRICTS. Immediately  after  the  assessments  have  been  revised, 
but  not  later  than  the  first  day  of  December,  the  board  of  county 
assessors  shall  certify  to  the  county  commissioners  and  to  the  cor- 
porate authorities  of  each  city,  borough,  town,  township,  school  dis- 
trict and  poor  district,  the  total  assessed  valuation  of  property  and 
subjects  taxable  within  their  respective  districts,  and  the  said  county 
commissioners  and  corporate  authorities  shall  not  later  than  the 
first  day  of  January  succeeding  the  year  in  which  the  assessment 
was  made,  proceed  to  levy  all  taxes  which  they  are  now  or  may 
hereafter  be  empowered  by  law  to  levy,  upon  the  assessed  valuation 
so  certified,  as  well  as  all  poll  taxes  which  they  are  by  law  authorized 
to  levy. 

Section  513.  APPEALS  TO  COMMON  PLEAS.  ASSESS- 
MENTS TO  REMAIN  VALID  PENDING  APPEALS.  Any 
owner  of  taxable  property  or  any  county,  city,  borough,  town,  town- 
ship, school  district  or  ])oor  district  who  or  which  may  feel  ag- 
grieved by  any  assessment  or  valuation,  may  appeal  from  the  de- 
cision of  the  board  of  county  assessors  to  the  court  of  common 
pleas.  Such  appeal  shall  be  by  petition  filed  in  open  court  or  in 
the  prothonotary's  office  within  thirty  days  after  the  board  of  county 
assessors  has  acted  upon  such  assessment  and  valuation.  A\  hen- 
ever  any  appeal  shall  be  entered  as  hereinbefore  provided,  the  assess- 
ment and  \'aluation  appealed  from,  shall  remain  a  legal  and  vahd 
assessment  for  all  purposes  whatsoever  until  a  final  decree  of  a 
court  has  been  entered,  at  which  time  the  assessment  and  valuation 
shall  be  corrected  in  accordance  with  said  decree.    The  appeal  shall 


42 


not  prevent  the  collection  of  taxes  imposed  ui)on  such  assessment 
and  valuation,  but  in  case  the  assessment  and  valuation  shall  be 
raised  or  reduced  by  a  final  decree  of  court  then  any  increase  in 
such  taxes  shall  be  collected  from  the  persons  owing  the  same,  or 
any  excess  shall  be  returned  to  the  person  who  has  paid  the-  same. 

Section  514.  DISPOSITION  OF  APPEALS.  STANDARD 
OF  VALLTATION.    The  court  of  common  pleas  shall  proceed  at 

the  earliest  convenient  time,  of  which  at  least  ten  days'  notice  shall 
be  gi\  en  to  the  board  of  county  assessors,  to  hear  the  appeal,  and 
to  make  such  orders  and  decrees  as  may  seem  just  and  equitable 
having  due  regard  to  the  actual  value  of  the  property  or  subject  and 
the  price  which  the  same  would  bring  at  a  bona  fide  sale,  after  full 
public  notice,  and  all  customs*  and  practices  now  existing  providing 
for  the  fixing  of  assessments  and  valuations  at  any  other  rate  or 
price  than  that  herein  i)ro\  ided  for,  or  providing  for  the  ecpialization 
of  valuations,  without  regard  to  the  actual  value  of  the  property 
are  abolished,  prohibited  and  declared  unlawful. 

The  costs  of  any  appeal  and  hearing  shall  be  apportioned  as  the 
court  may  direct. 

Section  515.  APPEALS  TO  SUPERIOR  AND  SUPREME 
COURTS.  Any  owner  of  taxable  property,  or  any  county,  city,  bor- 
ough, town,  township,  school  district  or  poor  di'^trict  may  appeal 
from  any  judgment,  order  or  decree  of  the  court  of  common  pleas, 
affecting  the  assessment  and  valuation  of  property  to  the  Superior 
or  Supreme  Court.  Such  appeal  shall  not  prevent  the  collection 
of  the  taxes  based  upon  such  assessment  and  valuation ;  but  in  case 
the  ss^me  shall  be  raised  oi  reducd,  then  any  increase  in  such  taxes 
shall  be  collected  from  the  persons  owing  the  same,  or  any  excess 
shall  be  returned  to  the  person  who  has  paid  the  same. 

ARTICLE  VI 
Collection  of  Taxes 

Section  601.  CERTIFICATION  OF  RATES  TO  BOARD  OF 
COUNTY  ASSESSORS.  The  corporate  authorities  of  each  county, 
city,  borough,  town,  township,  poor  district  and  school  district  shall, 
not  later  than  the  first  day  of  January  of  the  year  one  thousand 
nine  hundred  and  twenty-three  and  each  year  thereafter  certify  to 
the  board  of  county  assessors,  the  several  rates  of  taxation  which 
have  been  levied  within  their  respective  districts  upon  the  assessed 
valuation  as  finally  revised  and  certified  by  the  board  of  county 
assessors.  The  said  corporate  authorities  shall  also  certify  the 
amount  of  any  poll  tax  levied  upon  each  taxable  within  their  re- 


43 


spective  districts.  The  said  corporate  authorities  shall  at  the  same 
time  forward  to  the  board  of  county  assessors,  their  warrants,  di- 
rected to  tiie  county  tax  collector  authorizing  hint  to  collect  the 
taxes  levied  and  assessed  for  their  respective  districts  as  will  ap- 
pear upon  the  duplicates  to  be  furnished  to  him  by  the  board  of 
county  assessors. 

^Ix'n^r?^'    ^^^EPARATION    OF    DUPLICATES.  CON- 
it.JS,i^.    Immediately  after  the  first  day  of  January  of  the  year 
one  thousand  nine  hundred  and  twenty-three  and  each  year  there- 
after the  board  of  county  assessors  shall  cause  to  be  prepared  dupli- 
cates of  county,  city,  borough,  town,  township,  school  anfl  poor 
taxes  by  cities,  borough,  towns,  and  townships  vv  hich  shall  show 
(a)  the  name  and  residence  of  each  taxable,  (b)  the  location  and 
valuation  of  each  parcel  of  real  estate  of  such  taxable,  (c)  the  val- 
uation of  any  personal  property  taxable  for  all  local  purposes,  (d) 
the  amount  of  personal  property  of  each  person  taxable  for  county 
purposes  only,  (e)  the  amount  of  any  poll  tax  levied  bv  any  district 
(f)  the  several  amounts  of  taxes  due  by  each  person  and  (g)  the 
total  amount  of  taxes  due  by  each  person.    AH  duphcates  shall 
be  public  records  and  shall  be  admissible  in  evidence  in  the  same  ' 
manner  as  other  public  records.    All  duplicates  shall  be  preserved 
in  the  office  of  the  county  tax  collector  at  the  county  seat 

It  shall  be  the  duty  of  the  Bureau  of  Municipalities  of  the  De- 
parment  of  Internal  Affairs,  immediately  after  the  passage  of  this 
act  to  prepare  a  model  duplicate  or  duplicates  arranged  in  accordance 
with  this  act  and  to  certify  the  form  thereof  to  the  board  of  countv 
assessors  of  the  several  counties. 

Section  603.  PREPARATION  OF  DUPLICATES  FOR  CFR 
l^lrj^^n?.^  MSTRICTS  AND  INDEPENDENT  SCHOOL 
JJJ^.lKlCrS.  In  the  case  of  any  poor  district  embracing  territory 
in  more  than  one  county  and  in  the  case  of  any  independent  schoJl 
district  embracing  territoiy  in  one  or  more  boroughs,  or  in  one  or 
more  townships,  or  in  boroughs  and  townships,  whether  in  the  same 
or  in  different  counties,  the  duplicates  shall  be  prepared  by  municipal 
districts  as  hereinbefore  provided  but  shall  set  forth  specifically 
with  the  name  of  each  taxable,  the  poor  district  or  school  district  to 
which  the  taxes  charged  in  the  duplicates  are  payable. 

ST^Rt\?tw.'''''^'''''^  '^'^  TAXABLES.  CONTENTS, 
b  1  U  BS.  \\  ith  the  preparation  of  the  duplicates  the  board  of  countv 
assessors  shall  cause  to  be  prepared  a  notice  to  each  taxable  whose 
name  appears  on  the  duplicates.  Such  notice  shall  contain  (a)  the 
name  of  Ac  county  and  the  name  of  the  city,  borough,  town  or  town- 
ship m  which  the  taxes  are  assessed,  (b)  the  rates  of  taxation  levied 
by  the  county,  city,  borough,  town,  township,  school  district  and 


44 


poor  district  in  which  the  person  is  taxable,  (c)  the  valuation  of 
the  real  and  personal  property  of  the  person  taxable  for  all  local 
purposes,  (d)  the  valuation  of  the  personal  property  taxable  for 
county  purposes  only,  (e)  the  poll  taxes  levied  by  the  respective 
districts,  (f)  the  full  amount  of  county,  city,  borough,  town,  town- 
ship, school  and  poor  taxes  for  which  the  taxable  is  liable,  (g)  a 
statement  that  the  first  installment  of  all  of  said  taxes  is  due  and 
payable,  (h)  when  the  remaining  installment  will  become  due  and 
payable,  (i)  the  time  when  an  additional  percentage  will  be  added  to 
the  several  installments  as  a  penalty,  (j)  the  places  where  such  taxes 
are  payable,  (k)  a  space  or  spaces  in  which  the  person  receiving  the 
taxes  can  enter  a  receipt  of  the  amount  paid,  and  (1)  a  statement 
that  the  taxable  shall  bring  such  notice  with  him  when  making  pay- 
ment of  taxes. 

There  shall  be  attached  to  each  notice  two  detachable  stubs,  upon 
w^hich  the  person  receiving  the  taxes  can  enter  an  appropriate  record 
of  the  several  payments  made  by  each  taxable. 

Such  notice  shall  be  mailed  by  the  board  of  county  assessors  to 
the  last  known  address  of  each  taxable  not  later  than  the  last  day 
Oi  February  of  each  year. 

Section  605.  DUPLICATE  NOTICES.  In  case  any  taxpayer 
shall  lose  or  destroy  any  tax  notice,  he  shall,  upon  application  to 
the  board  of  cotinty  assessors,  be  furnished  with  a  copy  of  such 
notice,  and  such  copy  and  the  stubs  thereto  attached  shall  be  used 
for  the  notation  of  the  receipt  of  payments  and  for  entry  of  payments 
upon  the  duplicate.  Copies  of  said  notices  may  be  obtained  by  per- 
sonal application  or  by  mail. 

Section  606.  COUNTY  TREASURER  DESIGNATED  AS 
COUNTY  TAX  COLLECTOR.  BOND.  The  county  treasurer  of 
each  county  shall  be  the  collector  of  all  county,  city,  borough,  town, 
township,  school  and  poor  taxes  levied  and  assessed  by  said  districts, 
and  shall  be  known  as  the  county  tax  collector.  He  shall  give  bond 
.  yearly  to  the  Commonwealth  in  an  amount  to  be  fixed  by  the  county 
commissioners  and  with  surety  to  be  approved  by  the  court  of 
quarter  sessions.  Such  bond  shall  contain  a  warrant  of  attorney 
to  confess  judgment  thereon,  and  shall  be  conditioned  that  such 
collector  shall  well  and  truly  collect  and  pay  over  or  account  for, 
to  the  several  districts  entitled  thereto,  the  whole  amount  of  the 
taxes  assessed  in  the  duplicates  delivered  to  him  which  have  not  been 
exonerated  or  returned  for  non-payment.  Said  bond  shall  be  de- 
posited with  the  controller  of  the  county  where  such  office  exists 
and  in  all  other  cases  with  the  county  commissioners.  The  cost  of 
proctiring  said  bond  shall  be  considered  as  an  item  of  the  cost  of 


1 


45 


collection  of  taxes  and  shall  be  paid  by  the  county  and  the  several 
cities,  boroughs,  towns,  townships,  school  districts  and  poor  dis- 
tricts in  the  proportion  thereinafter  provided  for. 

Section  607.    APPOINTMENT   OF    COUNTY    TAX  COL 
LECTOR  L\  CERTALX  CASES.    Where  any  county  tax  collector 
refuses  to  furnish  a  proper  bond  or  fails  to  finally  settie  all  duplicates 
in  his  hands  for  any  year,  in  accordance  with  this  act,  it  shall  be 
unlawful  for  the  board  of  county  assessors  to  deliver  to  him  any 
new  duplicates.    In  any  such  case  a  vacancv  in  the  office  of  county 
tax  collector  shall  exist  and  the  county  commissioners  shall  imme- 
aiately  appoint  a  citizen  of  the  county  as  county  tax  collector,  who 
shall  hold  office  until  a  new  county  treasurer  is  duly  elected  and 
qualified  and  who  shall  have  all  the  rights,  powers,  privileges  and 
emoluments  conferred  upon  and  be  subject  to  all  the  liabilities  and 
penalties  of  the  county  tax  collector  by  this  act.    Any  vacancv  hap- 
pening in  said  office  after  any  such  appointment  shall  be  filled  in 
the  manner  as  herein  provided. 

Section  608.  SALARIES  OF  COl  XTV  TAX  COLLECTORS. 
Elach  county  treasurer  in  addition  to  the  salarv  and  fees  which  he 
receives  for  acting  as  such,  shall  receive  the  following  annual  sal- 
ary as  county  tax  collector : 

(a)  In  counties  of  the  second  class,  five  thousand  dollars  (S5.(K)0) ; 

(b)  In  counties  of  the  third  class,  three  thousand  dollars  ($3,000)  ; 

(c)  In  counties  of  the  fourth  class,  three  thousand  dollars 
($3,000)  ; 

(d)  In  counties  of  the  hfth  class,  two  thousand  dollars  ($2000)  • 

Lx^"  ^^t^^"   hundred  dollars 

(^1,500)  ; 

.efrLx^"  "^"^^"^  thousand  dollars 

($1,000)  ; 

(g)    In  counties  of  the  eighth  class,  five  hundred  dollars  ($500) ; 

The  salaries  herein  provided  shall  constitute  an  item  of  the  cost 
of  collection  of  taxes  and  shall  be  apportioned  as  herein  after  pro- 
vided.  ^ 

Section  609.  APPOINTMEXT  OF  CLERKS,  SALARIES  The 
tax  collector  with  the  consent  of  the  countv  commissioners,  shall 
employ  such  number  of  clerks  as  may  be  demed  necessary  to  carrv' 
into  complete  effect  the  provisions  of  this  act.  The  salary  of  such 
clerks  shall  be  fixed  by  the  salary  board  or  bv  the  countv  commis- 
sioners as  the  case  may  be.  To  assist  the  countv  treasurer  in  the 
collection  of  taxes,  the  county  commissioners,  with  the  consent  of 
the  board  of  county  assessors,  may  assign  to  the  county  tax  col- 
lector, any  of  the  subordinate  assessors  or  clerks  of  the  board  of- 


46 


county  assessors  when  their  services  are  not  required  by  said  board, 
but  such  assessors  and  clerks  shall  receive  no  additional  compen- 
ation  for  such  services.  Such  clerks  shall  in  addition  to  their  sal- 
aries be  entitled  to  their  expenses  when  engaged  in  the  performance 
of  their  duties  under  the  direction  of  the  county  tax  collector  as 
deputies  or  otherwise. 

The  salaries  and  expenses  of  the  clerks  to  the  county  tax  collector 
shall  constitute  an  item  of  the  cost  of  the  collection  of  taxes  and 
shall  be  apportioned  as  hereinafter  provided. 

Section  610.  DIVISION  OF  COST  OF  PREPARING  DUP- 
LICATES.   NOTICES  TO  TAXABLES  AND  COLLECTION 

OF  TAXES.  The  board  of  county  ctniimissioners  shall  keep  an 
accurate  account  of  all  moneys  expended  f(;r  books,  i)apers,  supplies, 
stamps,  salaries,  including  the  salary  of  the  county  tax  collector, 
clerical  hire  and  other  expenses  incidental  to  the  preparation  of 
duplicates,  the  preparation  and  mailing  of  notices,  and  the  collection 
of  taxes.  One-half  of  such  entire  cost  and  expense  shall  be  paid 
by  the  county  and  the  remaining  one-half  of  such  cost  shall  be  paid 
by  the  several  cities,  1)orou.c:hs,  towns,  tovvuships.  school  and  poor 
districts  in  the  proportion  that  the  valuation  of  the  assessment  of 
the  particular  district  bears  to  the  total  valuation  of  all  of  said  dis- 
tricts. All  of  such  costs  and  expenses  shall  be  paid  in  the  first  in- 
stance by  the  county.  The  county  commissioners  shall  once  each  year 
certify  the  amount  due  by  each  of  said  districts  and  request  pay- 
ments thereof.  In  case  any  such  district  shall  neglect  to  pay  its 
proportion  of  such  expense  within  ninety  (la\  s  after  notice  so  to 
do,  the  same  shall,  upon  certification  by  the  county  commissioners, 
be  deducted  from  the  funds  in  the  hands  of  the  county  tax  collector 
belonging  to  such  district,  and  the  county  tax  collector  is  hereby 
directed  to  pay  any  such  amount  into  the  county  treasury,  and  the 
leceipt  of  the  county  commissioners  shall  exonerate  the  tax  collector 
from  the  payment  of  such  amount  to  the  district. 

Section  611.  COUNTY  TAX  COLLECTORS  TO  BE  RE- 
SPONSIBLE FOR  COLLECTIONS.  LIFE  OF  WARRANTS. 
POWERS  OF  EXECUTORS  AND  AimiNISTRATORS  OF 
DECEASED  COLLECTORS.  The  board  of  county  assessors 
shall  charge  the  whole  amount  of  taxes  in  the  several  duplicates  to 
the  county  tax  collector.  Each  county  tax  collector  shall  be  re- 
sponsible for  the  collection  of  all  taxes  charged  in  the  several 
duplicates  delivered  to  him  during  his  term  of  office.  The  warrants 
attached  to  the  several  duplicates  shall  he  effectual  for  the  collection 
of  taxes  for  a  period  of  two  years.  The  executors  and  administrators 
of  any  county  tax  collectors  shall  have  the  same  powers  to  enforce 
the  collection  of  unpaid  taxes  as  the  collector  would  have  if  living, 


47 


ISlrs  „  °'  ^"-^  collector,  W« 

executors  or  adnnn.st.ators  upon  the  settlement  of  all  duolicate, 
chargred  to  said  collector,  shall  receive  the  salary  provided  for  in 
this  act  tor  the  county  tax  collector.  Provided  for  ,n 

TS^CoSrrS-'^v^.l  DUPLICATES  TO  COUNTY 
lAX  COLLKCrOR.    WARRANTS  TO  BE  ATTArHVn  Vi, 

Xy  :ftrv;'  ^^^^T^  ^."at" 

ruary  of  the  year  one  thousand  nine  hundred  and  twentv-ihree  .nd 

To  sueh  d    Hcates  sha„  be.  attached  t£  ittt  suTbyTcot" 
porate  authorities  of  the  county  and  the  several  rifilc  I  u 
towns  townships,  school  and  pL  dist^L  au^t^^^^^^^^^ 

-  '-^^  ^ 

I 

Section  613.    LIEN  OF  TAVF«:     ah         .  . 

until  all  o  sa,d  taxes  are  fully  paid  and  satisfied,  or  are  di^ar^d 
by  a  county  commissioner's  sale  as  hereinafter  provided.  ^ 
Section  614.    DEPUTY  COUNTY  TAX  COLLECTORS  TV. 

coiStv  r  ^^'^^^  municipal  district  of  the 

Et-t!iFr— ^^^^^^^ 

u-uuiuy  as  a  (lepiltv  COlintv  tax  collertnr  f^r. 

penses  actually  incurred  in  tr-insmittinc.      '^''"^^^^^  ^^her  than  ex- 

inafter  provided,  to  the  co  „\y  tx7o.,rt"or  Tu  ft'  " 
shall  constitute  an  item  of  th.^.^ T  c     »     .     ^"  expenses 

be  apportioned  as\tla1t:?VoSd:l^°""*'°"      ''""^  ^"'^ 

TA';^'m?TRICT"'NS^^^^^^  r  ^^^LE^ORS  IN  CER- 
"o  ban.  ban^n^^titi-^- Jr^^ 


48 


been  designated  as  a  deputy  county  tax  collector,  the  county  tax 
collector  or  one  of  his  deputies  shall  sit  to  receive  payment  of  taxes 
at  least  two  days  prior  to  the  time  when  a  penalty  will  attach  to 
any  installment  of  taxes.  Public  notice  of  the  time  and  place  of  the 
attendance  of  such  deputy  shall  be  given  in  one  newspaper  printed 
in  or  circulating  generally  in  said  district.  In  lieu  of  advertisements 
in  particular  districts,  the  county  tax  collector  is  authorized  to 
advertise  a  list  of  the  times  and  places  when  deputies  will  attend 
in  the  several  districts  of  the  county.  Such  list  shall  l)c  published 
in  four  newspapers,  if  so  many  are  published  in  such  county,  cir- 
culating generally  in  the  county.  The  cost  of  all  advertising  pro- 
vided for  by  this  section  shall  constitute  an  item  of  the  cost  of  the 
collection  of  taxes  and  be  apportioned  as  in  this  act  provided. 

Section  616.  COLLECTIONS.  ENTRY  OF  RECEIPTS. 
FORWARDING  STUBS.  Immediately  after  the  delivery  of  the 
several  duplicates,  the  coimty  tax  collector  shall  proceed  to  collect 
the  taxes  therein  charged.  The  county  tax  collector  and  any  deputy 
tax  collector  at  the  office  at  the  county  seat  or  when  sitting  in  anv 
municii)al  district  or  any  bank,  banking  institution  or  trust  company 
legally  authorized  to  act  as  a  deputy  county  tax  collector,  when 
receiving  taxes  shall  note  a  receipt,  upon  the  appropriate  space  pro- 
vided on  the  notice  mailed  to  the  taxable  and  by  him  produced,  of 
the  particular  instalment  or  instalments  of  taxes  paid  by  the  tax- 
able, and  shall  enter  upon  the  appropriate  stub  attached  to  the  said 
notice,  a  record  of  such  payment.  The  county  tax  collector  or  such 
deputy  county  tax  collector  shall  thereupon  remove  said  stub  and 
shall,  if  the  tax  is  paid  at  any  place  other  than  the  office  at  the 
county  seat,  immediately  forward  the  same  to  the  county  tax  col- 
lector, who  shall  cause  to  be  entered,  upon  tihe  proper  duplicate  in 
his  possession,  a  record  of  the  payment  made. 

Section  617.  PAYMENT  OF  TAXES  IN  INSTALMENTS. 
PENALTY  ON  DELINQUENT  TAXES.  All  county,  city,  bor- 
ough, town,  township,  school  and  poor  taxes  charged  in  the  se\  era! 
duplicates  delivered  to  the  county  tax  collector  shall  be  payable  in 
two  instalments.  The  first  instalment  shall  be  due  on  the  first  day 
of  March  and  shall  be  paid  on  or  before  the  first  day  of  May,  and 
the  second  instalment  shall  be  due  on  the  first  day  of  August  and 
shall  be  paid  on  or  before  the  first  day  of  October.  All  instalments 
of  taxes  which  are  not  paid  on  or  before  the  dates  hereinbefore  set 
forth  and  fixed  for  payment  shall  become  delinquent.  No  abatement 
on  any  taxes  shall  hereafter  be  made,  but  all  instalments  of  taxes 
when  due  and  owing  shall  be  payable  for  the  full  amount  thereof. 
To  all  instalments  of  taxes  not  paid  on  or  before  the  day  the  same 
becomes  delinquent,  a  penalty  of  one  per  cent,  for  each  month  or 


4 


49 


fractional  part  thereof  shall  be  added  and  collected  by  the  county 
tax  collector,  which  penalty  shall  be  added  from  the  date  when  such 
taxes  become  due. 

Section  618.  PAYMENTS  BY  REGISTERED  MAIL.  Pay- 
ment of  any  instalment  of  taxes  may  be  made  by  money  order  oi 
by  certified  check  and  forwarded  by  registered  mail  addressed  to 
the  county  tax  collector  at  the  county  seat.  In  the  case  of  any  such 
payment  the  taxpayer  shall  enclose  his  notice  in  order  that  the 
proper  receipt  may  be  entered  by  the  county  tax  collector  and  re- 
turned to  the  taxpayer,  and  the  proper  stub  may  be  detached  for 
entry  upon  the  duplicate. 

Section  619.  PROCEEDINGS  TO  COLLECT  TAXES.  If 
any  person  shall  fail,  neglect  or  refuse  to  make  payment  of  any  one 
or  more  instalments  of  taxes  which  are  deUnquent  within  thirty 
days  after  demand  made,  the  county  tax  collector  or  any  of  his 
deputies  may  levy  the  amount  thereof  together  with  the  penalty 
and  costs  by  distress  and  sale  of  the  goods  and  chattels  of  the  de- 
linquent, giving  ten  days'  public  notice  of  such  sale  bv  written  or 
printed  advertisement.  In  case  goods  and  chattels  sufficient  t(^ 
satisfy  the  same  with  the  costs  cannot  be  found,  such  collector  may 
take  the  body  of  such  delinquent  and  convey  him  or  her  to  the  jail 
of  the  county,  there  to  remain  until  the  amount  of  such  tax,  to- 
gether with  penalty  and  costs  shall  be  paid  or  secured  to  be  paid,  or 
until  the  delinquent  shall  be  otherwise  discharged.  Nothing  herein 
contained  shall  authorize  the  arrest  or  imprisonment  of  any  infant 
or  of  any  person  found  by  inquisition  to  be  of  unsound  mind. 

The  county  tax  collector  may  deputize  any  constable  or  con- 
stables resident  within  the  county,  to  collect,  by  distress  and  sale 
of  goods  and  chattels,  any  taxes  which  are  delinquent,  and  for  such 
purposes  all  the  powers  of  the  county  tax  collector  are  hereby  con- 
ferred upon  such  constable..  For  each  such  distress  and  sale  oF 
goods  and  chattels  the  constable  shall  be  entitled  to  a  fee  of  two 
dollars,  which  fee  shall  be  collected  by  the  constable  by  such  sale  in 
addition  to  the  taxes,  penalties  and  other  costs. 

No  failure  to  demand  or  to  collect  any  taxes  by  distress  and  sale 
of  goods  and  chattels  or  by  imprisonment  of  the  delinquent,  shall 
invalidate  any  return  made  for  non-payment  of  taxes  or  any  tax 
sale  had  for  the  collection  of  such  taxes. 

Section  620.  LIABILITY  OF  TENANTS  FOR  TAXES. 
Every  tenant  of  any  lands  and  tenements,  shall  be  liable  to  pay 
all  taxes  which,  during  his  or  her  occupanc> ,  may  thereon  become 
due  and  payable.  The  goods  and  chattels  of  such  tenant  shall  be 
liable  to  distress  and  sale  for  the  non-payment  of  any  such  taxes. 
Having  paid  such  taxes,  or  any  part  thereof,  the  tenant  may,  by 


SO 


action  of  assumpsit  or  otherwise,  recover  said  taxes  from  the  land- 
lord, or,  at  his  or  her  election  may  defalcate  the  amount  thereof  in 

the  payment  of  rent  duo  to  the  landlord,  unless  such  defalcati<^n  or 
recovery  would  impair  any  contract  or  agreement  between  them 
previously  made. 

Section  621.  COLLECTION  OF  TAXES  FROM  EM- 
PLOYERS. In  case  any  person  neglects  or  refuses  to  pay  his 
county,  city,  borough,  town,  township,  or  school  poll  tax  as  herein 
provided,  after  having  received  ten  days'  notice  or  demand  so  to 
do,  the  county  tax  collector  shall  notify  any  person,  firm,  associa- 
tion, or  corporation,  where  such  delinciuent  taxpayer  is  employed, 
that  such  taxpayer  has  failed  or  neglected  to  pa}-  said  poll  tax  as  re- 
quired, and  such  collector  may  thereupon  request  to  payment  of  such 
employer,  out  of  any  money  then  due  and  owing,  or  thereafter  to 
become  due  and  owing,  to  such  delinquent  taxpayer,  whereupon 
every  person,  firm,  association,  jor  corporation  employing  any  such 
delinquent  taxpayer,  shall  deduct,  from  any  wages  that  are  than  or 
may  thereafter  become  due  and  owing  to  the  delinquent  taxpayer, 
the  amount  of  such  delin(|uent  tax,  and  pay  the  s^me  over  to  such 
county,  tax  collector,  and  the  proper  receipt  for  such  taxes  paid  to 
the  county  tax  collector  by  any  employer,  shall  be  a  good  and  suf- 
ficient voucher  to  offset  any  claim  that  such  delinquent  taxpayer 
may  have  against  such  employer  for  any  wages  to  the  amount 
thereof. 

Section  622.  LIABILITY  OF  EMPLOYER  FOR  TAXES  OF 
EMPLOYEE.  If  any  person,  firm,  association,  or  corporation  re- 
ceiving a  notice  from  any  county  tax  collector,  requesting  the  pay- 
ment of  any  poll  tax  of  any  employee,  shall  fail  or  refuse  to  deduct, 
from  any  wages  then  due  or  that  may  thereafter  become  due  and 
owing  to  such  employee,  the  amount  of  such  tax,  or  if  such  person, 
firm,  association,  or  corporation  deducts  the  amount  of  such  tax, 
and  fails  to  pay  the  same  over  to  the  county  tax  collector  within 
thirty  days  after  making^  such  deduction,  such  person,  firm,  asso- 
ciation or  corporation  shall  forfeit  and  ])ay  a  sum  equal  to  the 
amount  of  such  tax  collected  from  such  employe  or  employees  as 
aforesaid,  which  sum,  together  with  costs,  may  be  recovered  by  the 
county  tax  collector  in  an  action  of  assumpsit  against  said  person, 
firm,  association,  or  corporation  failing  to  pay  over  such  tax,  as 
debts  of  like  amount  are  now  recoverable..  In  the  collection  of  any 
judgment  recovered  for  any  such  delin(iuent  tax  against  any  person, 
firm,  association,  or  corporation,  the  defandant  therein  shall  not  be 
entitled  to  the  benefit  of  any  exemption,  appraisement  law,  or  stay 
of  execution. 


51 


Section  623.  PAYMENT  OF  TAXKS  BY  TEx\ ANTS  IN 
COMMON  AND  COPARCENERS.  The  undivided  interest  of  any 
tenant  m  common  or  coparcener  of  any  lands  in  this  Commonwealth 
shall  not  be  sold,  or  title  thereto  be  divested  by  any  treasurers  sale 
tor  the  failure  of  any  of  said  tenants  in  common  or  coparceners  to 
pay  their  pro  rata  share  of  the  taxes  assessed  against  said  land,  if 
such  tenant  in  common  or  coparcener  has  paid  to  the  county  tax 
collector  his  or  her  proportionate  amount  of  taxes  chargeable  agamst 
such  land;  and  the  sale  of  such  lands  shall  divest  and  pass  title  to 
such  undivided  shares  or  interest  only  in  such  land  as  is  held  by 
such  persons  who  have  failed  or  neglected  to  pay  their  proportionate 
part  of  such  taxes. 

Any  such  tenant  in  common  or  coparcener  shall  have  the  right  to 
pay  his  or  her  proportionate  part  of  such  taxes,  at  any  time  before 
any  county  treasurer's  sale,  and  it  shall  be  the  duty  of  the  county  tax 
collector  or  county  treasurer  as  the  case  may  be,  to  receive  the  same 
tor  the  district  levying  the  tax;  and  the  sale  of  the  residue  of  the 
shares  or  interest  in  such  lands,  on  which  the  taxes  remain  unpaid, 
shall  in  no  way  affect  the  right,  title,  or  interest  of  those  who  ha^  e 
paid  their  proportionate  share  of  such  taxes  for  which  the  land  is 
sold. 

^  Section  624.  PAYMENT  OF  TAXES  BY  PERSONS  OTHER 
THAN  TAXABLE.  PENALTIES.  Except  as  hereinbefore  pro- 
vided m  the  case  of  payments  by  employers,  it  shall  be  unlawful  for 
any  person  to  pay  or  cause  to  be  paid  any  county  poll  tax,  assessed 
against  any  elector,  except  on  the  written  and  signed  order  of  such 
elector  authorizing  such  payment  to  be  made,  which  written  and 
signed  order  must  be  presented  at  least  thirtx  davs  prior  to  the  date 
of  holding  the  election  at  which  such  elector  desires  to  vote. 

It  shall  be  unlawful  for  any  officer,  clerk,  or  other  person  auth- 
orized to  collect  taxes  and  receipt  therefor,  to  receive  payment  of  or 
receipt  for  any  i)oll  tax  assessed  for  county  purposes  from  any  per- 
sons other  than  the  elector  against  whom  such  tax  shall  have  been 
assessed,  except  upon  his  or  her  written  and  signed  order  authorizing 
such  payment  to  be  made. 

Any  person  who  shall  violate  any  of  the  pnn  isions  of  this  sec- 
tion shall  be  guilty  of  a  misdemeanor,  and  on  conviction  thereof 
shall  be  punished  by  imprisonment  in  the  county  prison  for  a  term 
of  not  less  than  twenty  days  nor  more  than  six  months,  or  by  a 
fine  not  exceeding  two  hundred  dollars. 

Section  625.   ABATEMENTS  AND  EXONERATIONS.  The 
corporate  authorities  of  the  several  counties,  cities,  boroughs,  towns 
townships,  school  and  poor  districts  shall  make  such  abatements  and 
exonerations  as  to  them  shall  appear  just  and  reasonable.  They 


52 


shall  direct  their  clerk  to  enter  in  a  book  to  be  kept  for  that  purpose, 

(a)  the  names  of  all  persons  abated  or  exonerated,  together  with, 

(b)  the  reason  therefor,  and  (c)  the  amount  and  date  when  made, 
and  shall  give  to  the  county  tax  collector  a  certificate  stating  the 
nature  of  the  tax  and  the  amount  abated  or  exonerated,  in  order  that 
settlement  may  be  made  accordingly. 

Section  626.  MONTHLY  RETURNS  AND  PAYMENTS.  The 
county  tax  collector  shall  make  monthly  returns  in  writing  to  the 
board  of  county  commissioners  and  to  the  corporate  authorities  of 
the  several  cities,  boroughs,  towns,  townships,  school  and  poor  dis- 
tricts, showing  the  amounts  of  taxes  collected  during  the  preceding 
month  and  the  amount  of  uncollected  taxes  upon  the  duplicate.  He 
shall  at  the  time  pay  over  to  the  treasurer  of  the  county  and  to  the 
treasurers  of  the  various  districts  the  amounts  so  collected. 

Any  county  tax  collector  failing  to  make  any  monthly  payment  as 
herein  required  sl^all  be  guilty  of  a  misdemeanor  and  upon  convic- 
tion thereof  shall  be  sentenced  to  pa}  a  fine  not  exceeding  five  hun- 
dred dollars. 

Section  627.  FINAL  SETTLEMENTS.  The  county  tax  col- 
lector shall  make  a  complete  settlement  of  all  taxes  charged  upon 

the  several  du])licates.  exccjJt  such  as  may  have  been  abated  or 
exonerated  or  such  as  ma\'  be  charged  upon  real  property  which 
has  been  returned  for  non-payment  of  taxes  as  hereinafter  provided, 
not  later  than  the  first  Monday  of  January  of  the  year  following  the 
one  in  which  such  taxes  were  payable.  On  making  final  settlement 
the  county  tax  collector  shall  make  an  oath  or  affirmation  that  he 
has  made  a  true  and  just  return  of  all  moneys  by  him  collected. 

Section  628.  COLLECTION  AFTER  EXPIRATION  OF  WAR- 
RANTS. In  all  cases  where  taxes  are  due  and  unpaid  to  any  countv 
tax  collector,  after  the  date  fixed  for  final  settlement  and  the  collector 
has  not  been  exonerated,  or  the  property  upon  which  the  taxes  were 
levied  has  not  been  returned  for  non-payment  of  taxes,  the  county 
tax  collector,  his  executors  and  administrators,  may  sue  for  the 
same. 

Section  629.  PENALTY  FOR  EMBEZZLEMENT  OF 
MONEYS.  If  any  person  charged  with  the  collection,  safekeeping 
or  transfer  of  any  county,  school,  city,  borough,  town,  township, 
school  or  poor  taxes  shall  convert  the  moneys  so  collected,  or  anv 
part  thereof,  to  his  own  use,  or  shall  use  by  way  of  investment  in 
any  kind  of  property  or  merchandise,  any  portion  of  the  money  so 
collected  by  him  from  such  taxes,  and  shall  fail  to  pay  over  the  same 
or  any  part  thereof  at  the  time  or  place  required  and  to  the  person 
authorized  to  demand  and  receive  the  same,  he  shall  be  guilty  of  an 


53 


embezzlement  of  so  much  of  said  moneys  as  shall  be  converted  and 
unaccounted  for.  Every  such  person  and  every  person  in  any  way 
accessor)  to  such  act,  on  conviction,  shall  be  sentenced  to  an  im- 
prisonment not  exceeding  five  years,  or  to  pay  a  fine  not  exceeding- 
five  thousand  dollars,  or  both. 

Section  630.  TAXES  EXONERATED,  OR  FROM  PERSONS 
NOT  ASSESSED  NOT  TO  BE  RECEIVED.  PENALTY.  No 
county  tax  collector  or  any  other  person  on  his  behalf,  shall  receive 
payment,  or  give  any  receipt  for  the  pa>  ment  of  any  taxes  not  as- 
sessed, and  return  of  such  assessment  made,  nor  shall  any  such  col- 
lector, or  other  ])erson  on  his  behalf,  receive  payment  or  give  any 
receipt  for  the  pa>  nient  of  any  taxes  from  the  payment  of  which 
the  party  assessed  has  been  exonerated,  unless  the  party  so  exon- 
erated shall  himself  appeal  in  his  own  person,  and  tender  payment 
of  such  taxes.  If  any  county  tax  collector,  or  other  person  on  his 
behalf,  shall  violate  any  of  the  provisions  of  this  section,  he  shall 
upon  con\  iction  be  sentenced  to  pay  a  fine  of  one  hundred  dollars 
for  the  use  of  the  county. 

Section  (xM.    RETURNS  OF  UNPAID  TAXES  ON  REAL 
PROPER       NOTATIONS  ON  DUPLICATES.    DUTY  AND 
LlABILrrV  OF  COUNTY  TAX  COLLECTOR.   The  county 
tax  collector  shall  not  later  than  the  first  Monday  of  January  of 
each  year,  following  the  one  in  which  any  taxes  were  due  and  col- 
lectible, make  a  return  to  the  county  commissioners  of  all  real  prop- 
erty upon  which  an\-  county,  city,  borough,  town,  township,  school 
or  poor  taxes  remain  unpaid,  and  the  county  commissioners  shall 
immediately  certify  such  return  to  the  county  treasurer  then  in 
office  in  order  that  sale  of  such  properties  may  be  made  in  the  man- 
ner hereinafter  provided.    All  returns  for  unpaid  taxes  as  herein 
provided  shall  be  made  by  the  county  tax  collector  to  whom  the 
duplicates  were  delivered  by  the  board  of  county  assessors  or  by  his 
personal  representatives,  in  a  book,  to  be  provided  for  such  purposes, 
and  a  notation  shall  be  made  upon  the  proper  duplicate,  by  such 
county  tax  collector,  of  the  fact  that  such  return  for  unpaid  taxes 
has  been  made  to  the  county  commissioners.   Whenever  any  lands 
are  sold  for  unpaid  taxes  or  any  such  lands  which  have  been  sold 
shall  be  redeemed,  a  record  of  such  sale  and  a  record  of  such  re- 
demption shall  be  entered  upon  the  proper  duplicate  by  the  county 
treasm-er  then  in  office.    In  case  any  county  tax  collector  shall  re- 
fuse, neglect  or  fail  to  make  any  return  as  herein  provided,  he  shall 
become  personally  liable  for  the  payment  of  all  taxes  upon  the  real 
property  which  should  have  been  returned,  and  recovery  of  such 
taxes  may  be  had  against  the  county  tax  collector  or  upon  his  bond. 


54 


Section  632.  PENALTIES  TO  BE  ADDED  TO  TAXES. 
Where  real  property  shall  be  returned  for  non-payment  of  taxes, 
the  county  tax  collector  shall  add  to  the  amount  of  each  item  of  tax 
for  which  the  same  is  returned,  the  penalty  which  shall  be  due  on 
such  taxes,  which  penalty  shall  be  recovered  and  collected  along 
with  such  taxes. 

Section  633.  AUDIT  OF  ACCOUNTS  OF  COUNTY  TAX 
COLLECTOR.  The  accounts  of  the  county  tax  collector  shall  be 
audited  and  settled  by  the  county  controller,  and  in  counties  where 
there  is  no  county  controller,  by  an  auditor,  who  shall  be  a  com- 
petent accountant,  and  who  shall  be  appointed  by  the  court  of  com- 
mon pleas.  Each  county  controller  and  each  such  auditor  shall  re- 
ceive for  his  services  such  compensation  as  the  court  of  common 
pleas  may  fix,  which  compensation  shall  constitute  an  item  of  the 
cost  of  collection  of  taxes  and  be  paid  and  apportioned  as  herein- 
before provided. 

ARTICLE  VII 
Tax  Sales 

Section  701.  DATE  OF  TAX  SALES.  VALIDITY  OF 
SALES  AND  TITLES.  The  c(ninty  treasurer  shall  on  the  second 
Monday  in  June  of  each  year  make  public  sale  of  the  whole,  or  any 
part  of  any  real  property  sufficient  to  pay  the  arrearages  of  any 
delinquent  county,  city,  borough,  town,  township,  school  and  poor 
taxes,  with  penalties  accrued  thereon,  which  shall  then  have  re- 
mained unpaid  for  the  year  preceding  the  one  in  which  said  sale  is 
held,  tog-ether  with  the  costs.  Any  such  sale  may  be  adjourned 
from  day  to  day  as  it  may  be  found  necessary  to  do.  No  failure 
of  the  county  tax  collector  to  demand  or  to  collect  any  taxes  levied 
on  real  property  by  distress  and  sale  of  gfoods  and  chattels  or  by 
imprisonment  of  the  delinquent,  shall  invalidate  any  tax  sale  had  for 
the  collection  of  such  taxes  or  any  title  acfjuired  by  any  purchaser 
at  such  sale. 

Section  702.  NOTICE  OF  SALE.  The  county  treasurer  shall 
give  at  least  sixty  days  notice,  once  a  week  for  six  *  consecutive 
weeks,  in  at  least  two  newspapers  of  general  circulation  within  the 

county,  if  so  many  are  published  in  such  county,  of  (a)  the  time 
and  place  of  such  sales,  (b)  the  city,  borough,  t(nvn,  or  township  in 
wjiich  the  pieces,  parcels  or  tracts  of  real  property  are  respectively 
situated,  (c)  a  brief  description  of  the  property  which  may  be  by 
lot  and  block  where  so  assessed,  (d)  the  names  of  the  owners  or 
reputed  owners,  and  (e)  the  sums  of  taxes  and  penalties  due 
thereon.  He  shall  also  mail  to  the  Commissioner  of  Forestry  ten 
copies  of  such  printed  advertisements  immediately  upon  publication. 


55 


Section  703.  EXECUTION  OF  DEEDS.  RECORDING. 
ACKNOWLEDGMENT.  Whenever  the  county  treasurer  shall 
make  sale  of  real  property,  he  shall  execute  deeds  in  fee  simple  to 
the  purchasers  and  acknowledge  the  same  before  an  officer  auth- 
orized to  acknowledge  deeds.  No  irregularity  in  the  assessment 
or  in  the  process  or  otherwise,  shall  aftect  the  title  of  the  purchaser, 
but  the  same  shall  be  good.  The  deed  shall  be  recorded  in  the 
office  of  the  recorder  of  deeds  who  shall  index  ,all  such  deeds  in  the 
name  of  the  owner  or  reputed  owner  as  grantor  and  in  the  name  of 
the  purchaser  as  grantee. 

Section  704.  FORM  OF  COUNTY  TREASURER'S  DEED. 
The  form  of  deed  to  be  executed  by  the  county  treasurer  to  all  pur- 
chasers and  to  the  commissioners  shall  be  substantially  in  the  fob- 
lowing  form:    "Whereas,  certain  real  property,  to  wit:  

 situate  in  city, 

borough,  town,  township  in  the  county  of   and 

assessed  in  the  name  of  has  been  rated  and 

assessed  with  divers  taxes,  to  wit,  county  taxes  

dollars,  city  taxes  dollars,  borough  taxes  

 dollars,  town  taxes  dollars,  town- 
ship taxes,   dollars,  school  taxes,   

 dollars,  and  poor  taxes  dollars,  which 

remain  unpaid,  and  the  county  treasurer  having  offered  the  same 

for  sale  agreeably  to  law  on  the  day  of  , 

the  same  was  sold  and  purchased  by  for 

the  sum  of  dollars.    (Or  in  the  case 

of  purchases  by  the  county  commissioners)  (and  no  person  1)idding 
therefor  a  sum  equal  to  the  amount  of  taxes  and  penalties  due,  and 
the  cost  of  advertising  and  sale,  it  became  the  duty  of  the  county 
commissioners  to  buy  the  same,  which  they  have  accordingly  done 

on  the  for  the  sum  of  

 dollars)    Now,  this  indenture  witnesseth,  that  I  

 county  treasurer  of  said  county,  for  and  in  con- 
sideration of  said  sum,  grant,  bargain  and  sell  the  said  tract  of  land 

to  the  said   (or  the  county 

commissioners  of  said  county),  to  be  held  by  him  or  his  heirs  and 
assigns  (or  by  them  and  their  successors  in  office)  forever,  subject 
to  the  redemption  allowed  by  law.  In  witness  whereof,  I  have 
hereunto  set  my  hand  and  seal,  the   day  of 


Sealed  and  delivered  in 
the  presence  of 

 (Seal) 

County  Treasurer. 


56 


Acknowledged  by  the  county  treasurer  before   

a  ot  the  county  of  

Witnesses  the  hand  and  seal  of  said    the 

 day  of  

 (Seal) 

Section  7()5.  EXK(  I  TIOX  OF  DEEDS  IX  CERTAIN  CASES. 
When  any  county  treasurer  shall  die  or  be  removed  from  office  he- 
fore  deeds  are  executed  by  him  to  any  purchasers  of  real  property  at 
a  tax  scale,  the  county  treasurer  in  office  for  the  time  being  shall, 
upon  the  payment  of  the  price  for  which  the  property  was  sold  with 
such  costs  and  charges  as  remain  unpaid,  execute,  acknowledge  and 
deliver  such  deeds  and  do  all  things  the  former  county  treasurer 
could  ha\  c  done. 

Section  706.  FEES  FOR  SALE  OF  REAL  PROPERTY.  The 
county  treasurer  shall  receive  and  collect  the  following  fees  for  the 
sale  of  real  proi)crty,  which  fees  shall  be  paid  into  the  county 
treasury  for  the  use  of  the  county,  except  the  fees  for  acknowledg- 
ing deeds  which  shall  be  paid  to  the  officer  taking  such  acknowledg- 
ment. 

Advertising  each  tract,  including  printers  charge,  . .  $1.(X) 


Selling  each  tract  or  ]>art  thereof,   .50 

Writing  and  signing  each  deed,     1.50 

Acknowledging  every  deed,  50 

Writing  and  filing  every  bond  to  acknowledge  the 
purchase  money,  25 


Section  707.  PAYMENT  OF  TAXES,  PENALTIES  AND 
COSTS  BEFORE  SALE.  The  taxes  and  penalties  assessed, 
levied  and  accrued  against  any  property  and  which  has  been  returned 
for  non-payment  may  be  paid  to  the  county  treasurer  at  any  time 
before  a  treasurer's  sale  thereof.  In  addition  to  such  taxes  and 
penalties  the  party  paying  the  same  shall  also  pay  any  advertising 
and  other  costs  which  may  have  accrued.  Upon  any  such  payment 
no  sale  of  such  property  shall  be  had. 

Section  708.  TENDERING  DEEDS.  PAYMENT  OF  PUR- 
CHASE MONEY  AND  COSTS.  RECORDING  OF  DEEDS. 
RESALES.  SALES  TO  COUNTY  COMMISSIONERS.  Pur- 
chasers at  such  sales,  as  soon  as  deeds  have  been  tendered  after 
the  deeds  are  acknowledged,  shall  pay  to  the  county  treasurer  the 
purchase  money  or  such  part  as  shall  pay  the  taxes,  penalties  and 
costs,  and  shall  also  pay  the  sum  of  two  dollars  and  fifty  cents  for 
the  recorder  of  deeds  for  recording  such  deeds.  In  case  of  purchases 
by  the  county  commissioners  the  fee  for  the  recording  of  deeds 
shall  be  paid  by  the  county.    The  county  treasurer  shall,  in  case 


57 


payment  is  not  made,  declare  the  sale  void  and  immediately  sell  the 
same  again,  or  expose  the  same  to  sale  at  any  subsequent  sale.  Such 
sale  shall  have  the  same  effect  as  if  no  prior  sale  had  been  made. 
Any  property  for  which  an  amount  sufficient  to  pay  taxes,  pen- 
alties and  costs  is  not  bid  shall  be  purchased  by  the  county  com- 
missioners. 

Section  709.  SURPLUS  BONDS.  The  county  treasurer  shall 
on  making  sale  of  any  real  property  take  from  the  purchasers  bonds, 
in  his  own  name  with  warrants  of  attorney  annexed,  for  any  surplus 
above  the  taxes,  penalties  and  costs.  All  such  surplus  bonds  shall 
be  acknowledged  by  the  maker  before  an  ofhcer  competent  to  take 
acknowledgments  of  deeds  and  shall  be  deposited  with  the  county 
treasurer  before  the  deed  for  the  land  is  lifted  by  the  purchaser.  The 
county  tax  collector  shall  have  all  such  surplus  bonds  forthwith 
recorded  in  the  office  of  the  prothonotary  who  shall  provide  a  book 
at  the  expense  of  the  county  to  be  entitled  "Surplus  Bond  Record." 
The  bonds  shall  be  indexed  in  alphabetical  order  in  the  name  of  the 
obligor  with  the  amount  and  date  of  the  same.  The  prothonotary 
shall  receive  from  such  obligor  the  sum  of  fifty  cents  for  recording 
and  indexing  the  same  and  shall  when  required  give  certified  copies 
thereto  and  such  certificate  shall  be  received  in  evidence  the  same 
as  the  original  instrument. 

Section  710.  LIEN  OF  SURPLUS  BONDS.  RECOVERY 
THEREON.  The  surplus  bonds  shall,  from  the  date  of  the  deed, 
have  the  effect  of  a  judgment,  and  shall  be  a  first  lien  upon  the  real 
property  sold,  and  the  lien  thereof  shall  continue  and  may  be  re- 
vived the  same  as  the  lien  of  an  ordinary  judgment.  If  after  the 
.period  of  redemption  has  expired,  the  amount  secured  by  such  bond 
has  not  been  paid,  the  owner,  his  assigns  or  legal  representatives 
mav  cause  an  execution  to  be  issued  in  the  name  of  the  county  treas- 
urer  for  the  use  of  such  owners,  his  assigns  or  legal  representatives. 

Section  711.  TITLE  OF  PURCHASERS.  Sales  of  real  prop- 
erty sold  by  a  county  treasurer  for  taxes  shall  vest  in  the  purchasers, 
the  estate  and  interest  of  the  real  owners  at  the  time  of  such  sale 
although  the  property  may  not  have  been  assessed  or  sold  in  the 
name  of  the  real  owner. 

Section  712.  RULE  OF  CAVEAT  EMPTOR  TO  APPLY.  EX- 
CEPTIONS. In  all  sales  of  real  property  made  by  the  county  treas- 
urer the  rule  of  caveat  emptor  shall  apply,  and  the  county  treasurer 
shall  not  be  required  to  refund  the  purchase  money  paid  upon  an\ 
property  so  sold,  except  in  cases  of  double  assessment  or  where  the 
taxes  on  which  the  sale  is  made  shall  have  been  previously  paid, 
or  where  the  property  does  not  lie  within  the  county. 


58 


Section  713.  REDEMPTION  OF  PROPERTY.  If  any  owner 
shall,  within  two  years  after  such  sale,  redeem  such  real  estate  by  an 
offer  of  the  taxes  and  penalties  for  which  the  lands  were  sold  and 
the  costs  with  the  additional  sum  of  twenty-five  per  centum,  and 

any  taxes  which  may  have  been  levied  against  any  such  property 
since  the  treasurer's  sale  and  which  remain  unpaid  to  the  county 
treasurer,  he  shall  receive  and  receipt  for  the  same  and  pay  said  taxes, 
penalties,  costs  and  additional  percentage  over  to  the  purchaser  upon 
demand,  and  the  accrued  taxes  to  the  district  entitled  thereto;  and 
the  county  treasurer  shall  forthwith  cause  an  entry  to  be  made  on  the 
margin  of  the  record  of  the  deed,  in  the  office  of  the  recorder  of 
deeds,  by  marking  thereon  the  word  'Vedcemed"  which  shall  be 
signed  by  the  county  treasurer  and  attested  by  the  recorder  of  deeds. 
The  recorder  of  deeds  shall  be  entitled  to  a  fee  of  thirty  cents  for 
such  services,  which  shall  be  paid  by  the  party  redeeming  such 
property.  The  count>'  treasurer  shall  certify  all  such  redemptions 
to  the  l)()ard  of  county  assessors  so  that  the  property  may  thereafter 
be  assessed  in  the  name  of  the  owner. 

Section  714.  EJECTMENTS  BY  PERSONS  WHO  WERE 
UNDER  LECxAL  DISABHJTY.  Where  the  owner  at  the  time  of 
such  sale  shall  be  a  minor  or  insane  and  shall  reside  within  the 
United  States  two  years  after  such  disability  is  removed,  such  per- 
son, his  heirs,  or  legal  representatives  may  at  any  time  within  such 
two  year  period  bring  an  action  in  ejectment  for  the  recovery  of  the 
lands.  When  such  recovery  is  effected  the  value  of  the  improve- 
ments made  on  the  property  after  the  sale,  shall  be  ascertained  by 
the  jury  and  be  paid  by  the  person,  recovering  the  same  before 
possession  shall  be  had,  in  addition  to  all  taxes,  penalties  and  costs 

paid  by  the  purchaser. 

* 

Section  715.  REDEMPTION  lU'  PERSONS  HCJl.DINCi 
LIENS  AND  EOUITABLE  INTERESTS.  COLLECTION  OF 
SURPLUS  MONEYS.  When  any  real  property  is  sold  for  taxes 
on  which  any  person  has  a  lien  or  equitable  interest,  such  person, 
his  heirs,  assigns  or  legal  representatives  may  redeem  the  same  for 
the  benefit  of  the  real  owner  thereof  and  the  amount  paid  for  such 
redemption  shall  thereupon  become  a  lien  on  such  property.  W^hen 
the  time  of  redemption  expires  before  the  same  is  effected,  such 
person,  his  heirs,  assigns  or  legal  representatives  may  collect  the 
amount  of  the  surplus  bond.  Such  moneys  when  collected  shall  be 
paid  into  the  court  where  the  bond  is  filed  and  shall  be  distributed 
by  decree  of  court  in  the  same  manner  as  moneys  arising  from  the 
sale  of  land  by  the  sherifi'.  Such  decree  of  distril)uti(^n  shall  be  sub- 
ject to  like  appeal  as  decrees  for  distribution  arising  from  sheriffs 
sales. 


59 


payment  is  not  made,  declare  the  sale  void  and  immediately  sell  the 
same  again,  or  expose  the  same  to  sale  at  any  subsequent  sale.  Such 
sale  shall  have  the  same  effect  as  if  no  prior  sale  had  been  made. 
Any  property  for  which  an  amount  sufficient  to  pay  taxes,  pen- 
alties and  costs  is  not  bid  shall  be  purchased  by  the  county  com- 
missioners. 

Section  709.    SURPLUS  BONDS.    The  county  treasurer  shall 

on  making  sale  of  any  real  property  take  from  the  purchasers  bonds, 
in  his  own  name  with  warrants  of  attorney  annexed,  for  any  surplus 
above  the  taxes,  penalties  and  costs.  All  such  surplus  bonds  shall 
be  acknowledged  by  the  maker  before  an  officer  competent  to  take 
acknowledgments  of  deeds  and  shall  be  deposited  with  the  county 
treasurer  before  the  deed  for  the  land  is  lifted  by  the  purchaser.  The 
county  tax  collector  shall  have  all  such  surplus  bonds  forthwith 
recorded  in  the  office  of  the  prothonotary  who  shall  provide  a  book 
at  the  expense  of  the  county  to  be  entitled  "Surplus  Bond  Record." 
The  bonds  shall  be  indexed  in  alphabetical  order  in  the  name  of  the 
obligor  with  the  amount  and  date  of  the  same.  The  prothonotary 
shall  receive  from  such  obligor  the  sum  of  fifty  cents  for  recording 
and  indexing  the  same  and  shall  when  required  give  certified  copies 
thereto  and  such  certihcate  shall  be  received  in  evidence  the  same 
as  the  original  instrument. 

Section  710.  LIEN  OF  SURPLUS  BONDS.  RECOVERY 
THEREON.  The  surplus  bonds  shall,  from  the  date  of  the  deed, 
have  the  effect  of  a  judgment,  and  shall  be  a  first  lien  upon  the  real 
property  sold,  and  the  lien  thereof  shall  continue  and  may  be  re- 
vived the  same  as  the  lien  of  an  ordinary  judgment.  If  after  the 
.period  of  redemption  has  expired,  the  amount  secured  by  such  bond 
has  not  been  paid,  the  owner,  his  assigns  or  legal  representatives 
may  cause  an  execution  to  be  issued  in  the  name  of  the  county  treas- 
urer for  the  use  of  such  owners,  his  assigns  or  legal  representatives. 

Section  711.  TITLE  OF  PURCHASERS.  Sales  of  real  prop- 
erty sold  by  a  county  treasurer  for  taxes  shall  vest  in  the  purchasers, 
the  estate  and  interest  of  the  real  owners  at  the  time  of  such  sale 
although  the  property  may  not  have  been  assessed  or  sold  in  the 
name  of  the  real  owner. 

Section  712.  RULE  OF  CAVEAT  EMPTOR  TO  APPLY.  EX- 
CEPTIONS. In  all  sales  of  real  property  made  by  the  county  treas- 
urer the  rule  of  caveat  emptor  shall  apply,  and  the  county  treasurer 
shall  not  be  required  to  refund  the  purchase  money  paid  upon  anv 
property  so  sold,  except  in  cases  of  double  assessment  or  where  the 
taxes  on  which  the  sale  is  made  shall  have  been  previously  paid, 
or  where  the  property  does  not  lie  within  the  county. 


58 


Section  713.  REDEMPTION  OF  PROPERTY.  If  any  owner 
shall,  within  two  years  after  such  sale,  redeem  such  real  estate  by  an 
offer  of  the  taxes  and  penalties  for  which  the  lands  were  sold  and 
the  costs  with  the  additional  sum  of  twenty-five  per  centum,  and 

any  taxes  which  may  have  been  levied  against  any  such  property 
since  the  treasurer's  sale  and  which  remain  unpaid  to  the  county 
treasurer,  he  shall  receive  and  receipt  for  the  same  and  pay  said  taxes, 
penalties,  costs  and  additional  percentage  over  to  the  purchaser  upon 
demand,  and  the  accrued  taxes  to  the  district  entitled  thereto;  and 
the  county  treasurer  shall  forthwith  cause  an  entry  to  be  made  on  the 
margin  of  the  record  of  the  deed,  in  the  office  of  the  recorder  of 
deeds,  by  marking  thereon  the  word  "redeemed"  which  shall  be 
signed  by  the  county  treasurer  and  attested  by  the  recorder  of  deeds. 
The  recorder  of  deeds  shall  be  entitled  to  a  fee  of  tliirty  cents  for 
such  services,  which  shall  be  paid  by  the  party  redeeming  such 
property.  The  county  treasurer  shall  certify  all  such  redemptions 
to  the  board  (j>f  county  assessors  so  that  the  property  may  thereafter 
be  assessed  in  the  name  of  the  owner. 

Section  714.  EJECTMENTS  BY  PERSONS  WHO  WERE  . 
UNDER  LEG  \L  DISAP.n/ITV.  Where  the  owner  at  the  time  of 
such  sale  shall  be  a  minor  or  insane  and  shall  reside  within  the 
United  States  two  years  after  such  disability  is  removed,  such  per- 
son, his  heirs,  or  legal  representatives  may  at  any  time  within  such 
two  year  period  bring  an  action  in  ejectment  for  the  recovery  of  the 
lands.  When  such  recovery  is  effected  the  value  of  the  improve- 
ments made  on  the  property  after  the  sale,  shall  be  ascertained  by 
the  jur}  and  be  paid  by  the  person,  recovering  the  same  before 
possession  shall  be  had,  in  addition  to  all  taxes,  penalties  and  costs 

paid  by  the  purchaser. 

• 

Section  713.  REDEMPTION  BY  PERSONS  HOLDING 
LIENS  AND  EOUITABLE  INTERESTS.  COLLECTION  OF 
SURPLUS  MONEYS.  When  any  real  property  is  sold  for  taxes 
on  which  any  person  has  a  lien  or  equitable  interest,  such  person, 
his  heirs,  assigns  or  legal  representatives  may  redeem  the  same  for 
the  benefit  of  the  real  owner  thereof  and  the  amount  paid  for  such 
redemption  shall  thereupon  become  a  lien  on  such  property.  When 
the  time  of  redemption  expires  before  the  same  is  ettected,  such 
person,  his  heirs,  assigns  or  legal  representatives  may  collect  the 
amount  of  the  surplus  bond.  Such  moneys  when  collected  shall  be- 
paid  into  the  court  where  the  bond  is  filed  and  shall  be  distributed 
by  decree  of  court  in  the  same  manner  as  moneys  arising  from  the 
sale  of  land  by  the  sherifl'.  Such  decree  of  distribution  shall  be  sub- 
ject to  like  appeal  as  decrees  for  distribution  arising  from  sheriffs 
sales. 


59 


Section  716.  REDEMPTION  liY  JOINT  TENANTS,  TEN- 
ANTS IN  COMMON  AND  COPARCENERS.  If  any  joint  ten- 
ant, tenant  in  common  or  coparcener  of  real  property  shall  make, 
within  two  years  after  such  sale,  an  offer  <rf  a  proportionate  part  of 
the  taxes,  penalties  and  of  the  costs  with  an  additional  sum  of  25%, 
equal  to  the  proportionate  interest  of  the  property  so  held  by  him, 
to  the  county  treasurer,  he  shall  receive  and  receipt  for  the  same  and 
pay  it  over  to  the  purchaser  of  the  land,  and  such  joint  tenant,  tenant 
in  common  or  coparcener  shall  recover  his  interest  in  such  property 
and  shall  hold  the  same  with  the  purchaser  at  such  sale  as  tenants  in 
common.  In  such  cases  an  appropriate  entry  shall  be  made  on  the 
record  of  the  deed  by  the  county  treasurer  as  in  cases  of  other  re- 
demptions. 

Section  717.  REDEMPTIONS  WHERE  SURVEYS  AND 
LINES  CONFLICT.  In  case  of  the  sale  by  any  county  treasurer 
of  any  real  property  which  ma>  he  interferred  with  bv  surveys  or 
titles  of  other  claimants  to  such  property,  any  such  claimant  within 
two  years  after  any  sale,  may  offer  to  the  county  tax  collector  the 
taxes  and  penalties- assessed  upon  so  much  of  such  property  as  is 
included  within  the  lines  under  which  the  claimant  claims  title  and 
the  costs,  with  the  addition  of  twenty-five  per  centum,  equal  to  the 
proportionate  part  included  within  such  lines  aforesaid.  The  county 
treasurer  shall  receive  and  receipt  for  the  same  and  pay  it  over  to 
the  purchaser  on  demand.  Such  redemption  shall  be  as  effectual  for 
the  protection  of  the  claimants  title  within  the  Unes  of  his  survey 
or  claim  as  if  the  redemption  had  been  made  for  and  included  all  the 
land  within  the  lines  of  said  interferences. 

Section  718.  PERSONS  REDEEMING  TO  PAY  TAXES  AC- 
CRUED SINCE  SALE.  When  a  purchaser  at  a  county  treasurer's 
sale  shall  have  paid  taxes  on  such  land  which  have  accrued  since  the 
sale  and  before  the  time  allowed  to  redeem  has  expired,  the  owner 
or  person  redeeming  shall  pay,  together  with  the  redemption  money, 
to  the  county  treasurer,  all  taxes  which  have  been  paid  by  the  pur- 
chaser, and  the  county  treasurer  shall  pay  the  same  to  the  purchaser 
with  the  redemption  money  when  called  for. 

Section  719.  COLLECTION  OF  TAX  LIENS  AT  SHERIFF 
SALES.  It  shall  be  the  duty  of  the  county  tax  collector,  and  of  the 
county  treasurer  in  the  case  of  any  real  property  returned  for  non- 
payment of  taxes,  and  of  the  county  commissioners  in  cases  where 
they  have  purchased  any  lands  at  a  county  treasurer's  sale  to  certify 
to  the  sheriff  the  amount  of  any  taxes,  penalties,  costs  and  interest 
whicli  ma\-  ])e  due  upon  any  such  property  which  the  sheriff  is  about 
to  expose  to  sale  any  judicial  process  and  the  sheriff  shall  thereupon 
collect  such  taxes,  at  any  sale,  of  such  property  and  pay  the  same 
to  the  county  treasurer. 

60 


Section  720.  PURCHASES  BY  COUNTY  COMMISSIONERS. 
TAXATION  OF  LAND.  REDEMPTIONS.  When  the  county 
commissioners  shall  purchase  any  real  property  at  a  county  treas- 
urer's sale,  they  shall  provide  a  book  wherein  shall  be  entered  (a) 

the  name  of  the  person  as  whose  land  the  same  was  sold,  (b)  a 
brief  description  of  the  property  together  with  any  lot  and  block 
number  and  (c)  the  amount  of  taxes,  penalties  and  costs  for  which 
it  was  sold.  Such  property  shall  not,  so  long  as  it  remains  the 
property  of  the  county,  be  charged  in  the  duplicate.  For  the  next 
two  years  following  such  sale,  if  the  land  remain  unredeemed  the 
commissioners  shall,  in  separate  columns  in  tEe  same  book,  charge 
every  such  tract  of  land  with  like  county,  city,  borough,  town,  town- 
ship, school  and  poor  taxes,  as  woiUd  have  been  chargeable  against 
the  land  had  the  same  not  been  purchased  by  the  county  commis- 
sioners. The  right  of  redemption  shall  remain  in  the  real  owner 
of  such  lands  for  two  years  after  sale  to  the  county  commissioners 
and  such  redemption  may  be  accomplished  by  a  payment  within 
such  period  to  the  county  treasurer  of  all  taxes,  penalties  and  costs 
due  thereon  at  the  time  of  sale  and  interest  thereon,  and  also  the 
taxes  and  penalties  which  have  been  levied  and  charged  thereon  after 
the  sale,  and  interest  thereon  from  the  time  such  taxes  ought  to  have 
been  paid.  All  redemptions  of  property  purchased  by  the  county 
commissioners  shall  be  noted  upon  their  records  and  the  county 
treasurer  shall  forthwith  cause  an  entry  to  be  made  on  the  margin 
of  the  record  of  the  deed  in  the  office  of  the  recorder  of  deeds,  by 
marking  thereon  the  word  "redeemed"  which  shall  be  signed  by  the 
county  treasurer  and  be  attested  by  the  recorder  of  deeds. 

Section  721.  REDEMPTION  BY  JOINT  TENANTS,  TEN- 
ANTS IN  COMMON  AND  COPARCENERS  OF  PROPERTY 
PURCHASED  BY  COUNTY  COMMISSIONERS.  When  any 
real  property  is  so  purchased  by  the  county  commissioners  for  the 
use  of  the  county,  any  joint  tenant,  tenant  in  common  or  coparcener 
of  such  property  may  during  the  time  allowx'd  to  a  sole  owner,  re- 
deem his  proportionate  interest  upon  paying  the  county  treasurer  his 
proportionate  part  of  the  taxes,  penalties  and  costs  due  thereon 
at  the  time  of  sale  with  interest ;  and  also  his  proportionate  part  of 
the  taxes  and  penalties  which  shall  have  been  assessed  thereon  after 
the  sale  and  interest  on  each  assessment  to  be  computed  from  the 
time  it  should  have  been  ])aid.  On  production  of  the  county  treas- 
urer's recei]>t  for  such  payments,  the  commissioners  shall  note  such 
redemption  upon  their  records,  and  the  county  treasurer  shall  cause 
an  appropriate  record  to  be  entered  in  the  office  of  the  recorder  of 
deeds  as  hereinbefore  provided  in  the  cases  of  other  redemptions. 
The  county  commissioners  may  sell  the  residue  of  the  interest  in  such 


61 


land  not  redeemed  at  public  sale  and  make  a  deed  therefor  to  the 
purchaser,  who  shall  hold  the  same  as  tenant  in  common  with  the 
person  who  has  redeemed  his  interest. 

Section  722.  SALES  BY  COUNTY  COMMISSIONERS.  TAX- 
ATION OF  PROPERTY  OF  COMMISSIONERS  OR  IN  CASES 
OF  REDEMPTION.  If  the  owner  of  any  real  property  so  pur- 
chased by  the  county  commissioners  shall  not  redeem  the  same  within 
such  period,  the  county  commissioners  shall  at  any  time  after  such 
period,  sell  any  such  lands  at  public  sale  and  make  deeds  therefor. 
After  any  such  sale  or  in  the  case  of  any  redonption  the  property 
shall  be  charged  by  the  subordinate  assessor  in  the  name  of  the 
last  purchaser  or  redeemer  and  such  lands  shall  again  be  liable  for 
taxes  as  other  lands. 

Section  723.  NOTICE  OF  COMMISSIONERS'  SALES.  The 
county  commissioners  before  making  sale  of  real  property  purchased 
by  them  at  tax  sales,  shall  .s:ive  at  least  thirty  days'  notice  once  a 
week  for  three  consecutive  weeks,  of  such  sales,  particularly  desig- 
nating the  tracts  that  are  to  be  sold.  This  notice  shall  be  inserted 
in  two  newspapers  published  in  the  county  if  so  many  are  published 
in  such  county.  At  least  ten  copies  of  such  notice  shall  be  mailed 
to  the  Commissioner  of  Forestry. 

Section  724.  EXECUTION  OF  DEEDS  BY  COUNTY  COM- 
MISSIONERS. TITLE.  After  any  such  sale  the  county  commis- 
sioners shall  make  and  execute  a  deed  in  fee  simple  to  the  purchaser. 
Such  deed,  after  being  acknowledged  befor  an  officer  authorized  tv) 
acknowledge  deeds,  shall  pass  such  title  as  the  county  commissioners 
have  a  right  to  convey. 

Section  725.  Rl'LE  OF  CAVEAT  EMPTOR  TO  APPLY. 
EXCEPTIONS.  In  all  sales  of  real  property  by  the  county  com- 
missioners, the  rule  of  caveat  emptor  shall  apply,  and  the  county 
commissioners  shall  not  be  required  to  refund  the  purchase  money 
upon  any  property  so  sold,  except  in  cases  of  double  assessment,  or 
where  the  taxes  on  which  the  sale  is  made  shall  have  been  previously 
paid,  or  where  the  property  does  not  lie  within  the  county. 

Section  726.  LANDS  PURCHASED  BY  COMMISSIONER 
OF  FORESTRY.  REDEMPTION.  LISTS  OF  UNREDEEMED 
PROPERTY.  Where  lands  purchased  by  the  Commissioner 
of  Forestry  at  tax  sales  made  by  the  county  treasurer  are  redemed. 
the  redemption  money  shall  be  remitted  to  the  State  Treasurer  by 
the  county  treasurer  with  a  statement  describing  the  tract  of  land  so 
redeemed,  and  the  county  treasurer  shall  certify  to  the  Commissioner 
of  Forestry  lists  of  all  lands  purchased  in  behalf  of  the  Commf)n- 
wealth  and  not  redeemed,  with  a  description  of  each  tract  similar 


62 


to  the  one  required  from  the  county  treasurer  in  his  notice  of  sales 
of  property,  and  thereafter  such  lands  shall  not  be  subject  to  taxation 
while  they  are  owned  by  the  Commonwealth,  but  such  exemption 
shall  not  be  construed  to  apply  to  any  charge  placed  upon  such 
lands  by  the  laws  of  the  Commonwealth,  for  county,  township  or 
school  purposes. 


.  J  r 


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